"Chapter 59 of the Laws of 2009, Part NN mandated that the Department of Taxation and Finance, in consultation with the New York State Public Service Commission, conduct a study to examine the assessments, fees, tax rates, and associated policies of the state of New York as they relate to the telecommunications industry. The report" that can be found here is "the result of that mandate.
"The report proceeds by first providing a discussion of the scope and nature of the telecommunications industry in New York. The report then provides a basic discussion of all the taxes, fees, and assessments to which the industry is subject. Finally, the report culminates in the challenging task of presenting a matrix that attempts to show what taxes apply to the various services provided by the industry.
"This report is not an exhaustive examination of the tax issues affecting the telecommunications industry."