Department of Taxation and Finance
Albany County Increases Wireless Communications Surcharge Rates
Effective September 1, 2024
WCS-24-1
August 8, 2024
A public safety communications surcharge is imposed on postpaid and prepaid wireless communications services in New York State. New York City and counties outside New York City may also impose a local surcharge on postpaid and prepaid wireless communications services.
Beginning September 1, 2024, Albany County is increasing its surcharge rates on wireless communications services.
- Postpaid: WCS-1, Postpaid Wireless Communications Surcharge Return
The combined state and local surcharge rate will increase from $1.50 to $2.45. When you Web File, use the Albany County $2.45 entry line to report the surcharge on all devices in service during any part of a month for every customer whose place of primary use is in Albany County.
- Prepaid: WCS-2-PRE, Prepaid Wireless Communications Surcharge Return
The combined state and local surcharge rate will increase from $1.20 to $2.15. When you Web File, use the Albany County $2.15 entry line to report retail sales of prepaid wireless communications services in Albany County.
These surcharge rate increases will expire on June 30, 2032.
