This document contains official instructions for Form WCS-2-PRE , Prepaid Wireless Communications Surcharge Return - a form released and collected by the New York State Department of Taxation and Finance.
Q: What is Form WCS-2-PRE?
A: Form WCS-2-PRE is a form used to report and pay the Prepaid Wireless Communications Surcharge in New York.
Q: What is the Prepaid Wireless Communications Surcharge?
A: The Prepaid Wireless Communications Surcharge is a tax imposed on prepaid wireless communications services in New York.
Q: Who needs to file Form WCS-2-PRE?
A: Retailers and resellers of prepaid wireless communications services in New York need to file Form WCS-2-PRE.
Q: When is Form WCS-2-PRE due?
A: Form WCS-2-PRE is due on a quarterly basis, with the due dates being April 20, July 20, October 20, and January 20.
Q: What information do I need to complete Form WCS-2-PRE?
A: You will need to provide your business information, details of prepaid wireless communications sales, and calculate the surcharge due.
Q: Are there any penalties for not filing Form WCS-2-PRE?
A: Yes, there are penalties for late filing or failure to file Form WCS-2-PRE, including interest and possible criminal charges.
Instruction Details:
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