2015 New York Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 2 - (1104 - 1112) IMPOSITION OF TAXES
1105-C - Reduced tax rates with respect to certain gas service and electric service.

  1105-C.  Reduced  tax rates with respect to certain gas service and
  electric service. Notwithstanding any other provisions of  this  article
  or article twenty-nine of this chapter:
(a)  The  rates  of  taxes imposed by this article and pursuant to the
  authority of article twenty-nine of this chapter on receipts from  every
  sale  of  gas  service or electric service of whatever nature (including
  the transportation, transmission or distribution of gas or  electricity,
  but  not  including  gas  or  electricity) shall be reduced each year on
  September first, beginning in the  year  two  thousand,  and  each  year
  thereafter,  at the rate per year of twenty-five percent of the rates in
  effect on September first, two thousand, so that the rates of such taxes
  on such receipts shall be zero percent on and after September first, two
  thousand three.
(b) The provisions of subdivision (b) of section eleven hundred six of
  this article shall apply to the reduced rates described  in  subdivision
  (a)  of  this  section,  as  if  such  section referred to this section,
  provided that any reference in subdivision (b) of  such  section  eleven
  hundred six to the date August first, nineteen hundred sixty-five, shall
  be  deemed  to refer, respectively, to September first of the applicable
  years described in subdivision (a) of this section, and any reference in
  subdivision (b) of such section eleven hundred six to July thirty-first,
  nineteen hundred sixty-five,  shall  be  deemed  to  refer  to  the  day
  immediately preceding each such September first, respectively.
(c)  Nothing  in this section shall be deemed to exempt from the taxes
  imposed under this article or  pursuant  to  the  authority  of  article
  twenty-nine  of this chapter any transaction which may not be subject to
  the reduced rates of such taxes, each year, as set forth in  subdivision
  (a) of this section in effect on the respective September first.
(d) For the purpose of the reduced rate of tax provided by subdivision
  (a)  of  this section, the following shall apply to a sale, other than a
  sale for resale, of the transportation, transmission or distribution  of
  gas  or  electricity  by  a vendor not subject to the supervision of the
  public service commission where  such  transportation,  transmission  or
  distribution  service  being sold is wholly within a service area of the
  state wherein the public  service  commission  shall  have  approved  by
  formal order a single retailer model for the regulated utility which has
  the responsibility to serve that area. Where such a vendor makes a sale,
  other than a sale for resale, of gas or electricity to be delivered to a
  customer  within such service area and, for the purpose of transporting,
  transmitting or distributing such gas or electricity, also makes a  sale
  of   transportation,   transmission  or  distribution  service  to  such
  customer,  the  charge   for   the   transportation,   transmission   or
  distribution  of gas or electricity wholly within such service area made
  by such vendor, notwithstanding paragraph three of  subdivision  (b)  of
  section eleven hundred one of this article, shall not be included in the
  receipt  for  such gas or electricity, and, therefore, shall qualify for
  such reduced rate.