However, the options would impact the amount of local sales tax charged and the distribution of that tax between the localities found within each of the sixteen CGSAs. Option A would link cellular phone tax revenues to the location of primary use of cellular telephone subscribers as represented by billing address or other indicators, such as the area covered by the telephone number. Thus, it would result in a distribution of the taxable sales among the localities based on that criteria. Option B would distribute sales tax revenues from services rendered within each CGSA to each of the localities within that CGSA based on some type of formula. This represents the latest complete year for which detailed, taxpayer specific sales tax information is available.
Taxable sales are a portion of a vendor's total sales that are subject to sales tax.
Return 15 Cellular telephone vendors were identified using information from the Federal Communications Commission and the New York State Public Service Commission.