A New York State Administrative Law Judge held that a company that furnishes two-way radio communications systems to state and local public safety agencies in upstate New York is not providing a telecommunications service, and therefore is not subject to the New York State excise tax under Tax Law § 186-e.Matter of New York Communications Company, Inc., DTA No. 825586 (N.Y.S. Div. of Tax App., Aug. 13, 2015). The fact that the provider used “repeater” equipment to facilitate radio transmissions over greater distances and around mountains and large buildings did not change the outcome. The ALJ concluded that the legislative intent was to subject to Tax Law § 186-e the furnishing of communication services of the type provided by telephone companies and common carriers of telephony, and not the type of communication service at issue.
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Provider of two-way radio communications systems held not providing a telecommunications service
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