2010 New York Code
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 2 - (1104 - 1112) 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 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  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.