2006 New York Code - 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 seven or  eleven
  hundred  eight  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 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 (i) 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  and (ii) enhanced diesel motor fuel except in the
  case of a sale of such enhanced diesel motor fuel used  exclusively  for
  residential purposes which is delivered into a storage tank which is not
  equipped  with  a  hose  or  other  apparatus  by which such fuel can be
  dispensed into the fuel tank of a motor vehicle and such storage tank is
  attached to the heating unit  burning  such  fuel,  provided  that  each
  delivery  of  such fuel of over four thousand five hundred gallons shall
  be evidenced by a certificate signed by the purchaser stating  that  the
  product will be used exclusively for residential purposes.
    (b)  Notwithstanding  any other provision of this article, but not for
  purposes of the taxes imposed by section eleven hundred seven or  eleven
  hundred  eight  of  this article 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 article, the
  compensating use tax imposed by such section on the use of the  property
  and  services  described  in subdivision (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.