2021 New York Laws
TAX - Tax
Article 28 - Sales and Compensating Use Taxes
Part 2 - Imposition of Taxes
1105-A - Reduced Tax Rate on Certain Energy Sources and Services.

§  1105-A.  Reduced  tax  rate on certain energy sources and services.
(a) Notwithstanding any other provisions of this article,  but  not  for
purposes  of  the  taxes imposed by section eleven hundred eight of this
part or authorized pursuant to the authority of article  twenty-nine  of
this  chapter,  the  taxes  imposed by subdivision (a) or (b) of section
eleven hundred five of this part on the receipts from the retail sale of
fuel oil and coal used for residential purposes; the receipts  from  the
retail  sale  of  wood  used  for  residential heating purposes; and the
receipts from every sale, other than for resale, of propane (except when
sold in containers of  less  than  one  hundred  pounds),  natural  gas,
electricity,  steam  and  gas,  electric  and  steam  services  used for
residential purposes shall be paid at the rate of three percent for  the
period  commencing  January  first,  nineteen  hundred  seventy-nine and
ending December thirty-first, nineteen hundred seventy-nine; at the rate
of two and one-half percent for the  period  commencing  January  first,
nineteen hundred eighty and ending September thirtieth, nineteen hundred
eighty,  and  at  the  rate  of zero percent on and after October first,
nineteen hundred eighty. The provisions of  this  subsection  shall  not
apply  to  a  sale  of  diesel motor fuel which involves a delivery at a
filling station or into a repository which is equipped with  a  hose  or
other  apparatus  by which such fuel can be dispensed into the fuel tank
of a motor vehicle.
  (b) Notwithstanding any other provision of this article, but  not  for
purposes  of  the  taxes imposed by section eleven hundred eight of this
part or pursuant  to  the  authority  of  article  twenty-nine  of  this
chapter,  for  purposes  of  clauses  (A)  and (H) of subdivision (a) of
section eleven hundred ten  of  this  part,  the  compensating  use  tax
imposed  by  such  section  on  the  use  of  the  property and services
described in subsection (a) of this section shall be at the rate of zero
percent.
  (c) (1) For the period  commencing  January  first,  nineteen  hundred
seventy-nine   and   ending   December  thirty-first,  nineteen  hundred
seventy-nine the three percent rates set forth  in  this  section  shall
apply  to  receipts  from  all  retail  sales and uses described in this
section made, rendered or arising therefrom on or after  January  first,
nineteen  hundred  seventy-nine  although made or rendered under a prior
contract, if a delivery or transfer of possession of  such  property  or
services is made after said date. Where such property or service is sold
on  a  monthly,  quarterly  or  other  term basis and the bills for such
property or service are based on meter readings, the amount received  on
each  bill  for such property or service for a month or quarter or other
term shall be a receipt subject to the reduced  three  percent  rate  of
tax, but such rate shall be applicable to all bills based on meters read
on  or  after  January  first, nineteen hundred seventy-nine, only where
more than one-half of the number of days included in the month or  other
period  bills  are  days  subsequent  to December thirty-first, nineteen
hundred seventy-eight. Nothing contained in this section shall be deemed
to exempt from tax under section eleven  hundred  five  any  transaction
which  may  not  be subject to the reduced rate of tax set forth in this
section in effect on January first, nineteen hundred seventy-nine.
  (2) For the period commencing January first, nineteen  hundred  eighty
and  ending  September  thirtieth,  nineteen  hundred eighty the two and
one-half percent rates set forth in this section shall apply to receipts
from all retail sales and uses described in this section made,  rendered
or  arising therefrom on or after January first, nineteen hundred eighty
although made on or rendered under a prior contract, if  a  delivery  or
transfer  of  possession of such property or services is made after said
date. Where such property or service is sold on a monthly, quarterly  or

other term basis and the bills for such property or service are based on
meter  readings,  the  amount received on each bill for such property or
service for a month, quarter or other term shall be a receipt subject to
the reduced two and one-half percent rate of tax, but such rate shall be
applicable  to all bills based on meters read on or after January first,
nineteen hundred eighty only where more than one-half of the  number  of
days included in the month or other period billed are days subsequent to
December  thirty-first, nineteen hundred seventy-nine. Nothing contained
in this section shall be deemed to exempt from tax under section  eleven
hundred  five  any  transaction  which may not be subject to the reduced
rate of tax set forth in  this  section  in  effect  on  January  first,
nineteen hundred eighty.
  (3) Commencing October first, nineteen hundred eighty the zero percent
rates  set forth in this section shall apply to receipts from all retail
sales and uses described in  this  section  made,  rendered  or  arising
therefrom  on  or  after October first, nineteen hundred eighty although
made on or rendered under a prior contract, if a delivery or transfer of
possession of such property or services is made after said  date.  Where
such  property  or service is sold on a monthly, quarterly or other term
basis, and the bills for such property or service  are  based  on  meter
readings,  the amount received on each bill for such property or service
for a month, quarter or other term shall be a  receipt  subject  to  the
reduced  rate  of  tax,  but  such rate shall be applicable to all bills
based on meters read on or after October first, nineteen hundred  eighty
only  where  more  than  one-half  of the number of days included in the
month or other period billed are days subsequent to September thirtieth,
nineteen hundred eighty. Nothing contained  in  this  section  shall  be
deemed  to  exempt  from  tax  under  section  eleven  hundred  five any
transaction which may not be subject to the  reduced  rate  of  tax  set
forth  in  this  section  in  effect  on October first, nineteen hundred
eighty.
  (d) Where a residence is a  part  of  a  multiple  dwelling  or  other
premises consisting of residential and non-residential units, or where a
portion  of  a residence is used for non-dwelling purposes including the
conduct of a trade or business,  the  commissioner  may  establish  such
rules  and  regulations as may be necessary in order to allocate to such
residence the portion of the sale or use of energy sources  or  services
attributable to the residential portion.
  (e)  The tax commission may prescribe a certificate to be taken by the
vendor of the energy sources or services specified in subsection (a)  of
this  section  from  the  purchaser  of such energy sources or services.
Where a certificate is required, unless such vendor shall have  received
such  certificate  in  such  form  as  the tax commission may prescribe,
signed by the purchaser and setting forth his name and address, together
with such other information as such commission may require, stating that
the premises, for which such energy sources or services  are  purchased,
is  used solely as a residence or identifying the residential portion of
premises, for which  such  energy  sources  or  services  are  purchased
including  instances  where  a  multiple dwelling unit or other premises
consists of residential and nonresidential units or where a portion of a
residence is used for non-dwelling purposes, such as the  conduct  of  a
trade  or  business,  the provisions of this section shall not apply and
the tax shall be imposed at the rate provided  for  in  sections  eleven
hundred  five  and  eleven  hundred  ten. No further certificate need be
furnished  for  any  subsequent  purchase  for  such  premises  if   the
information  set  forth in the certificate last furnished the vendor has
not materially changed.
  (f) The provisions of subsections (a) and (b) of  this  section  shall
not apply to the tax imposed pursuant to section eleven hundred seven of
this  part  unless  the  city council of a city with a population of one
million or more adopts a local law or resolution pursuant to subdivision
(o) of section twelve hundred ten of this chapter.