Relates to eliminating the sales and compensating use taxes on telephone answering services

This bill removes sales and use taxes on telephone answering services in New York. It specifically eliminates these taxes by amending the tax code to exclude telephone answering services from taxable categories under both sales and use tax provisions. This change directly affects businesses that provide telephone answering services and their customers, reducing their tax burden on this specific service. The policy change is purely procedural, adjusting existing tax definitions without altering broader tax structures.