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New York · Through 2026-09-11

N.Y. General City Law § 25-v: Definitions

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Where this section sits in the code
  1. General City Law
  2. Article 2-G. Rebate of Amount of Local Sales Tax Paid On Sales of Energy

§ 25-v. Definitions. As used in this article the following terms shall

have the following meanings:

(a) "Vendor of energy services". Any person, corporation or other

entity which is not a utility, except a public utility service operated

by a city having a population of one million or more in accordance with

a local law adopted pursuant to article fourteen-A of the general

municipal law and the power authority of the state of New York, and

which furnishes or sells electricity, gas or steam, whether or not such

vendor produces such energy and regardless of whether such furnishing or

selling constitutes the main activity of such person, corporation or

other entity or is merely incidental thereto.

(b) "Electricity redistributor". Any landlord, tenant or agent

thereof, who purchases electricity from a utility or any other person,

corporation or other entity and on a metered or unmetered basis resells

or otherwise redistributes for any consideration such electricity to a

non-residential energy user.

(c) "Eligible vendor of energy services".

(1) Any electricity redistributor that sells or otherwise

redistributes for any consideration electricity at a rate which: (i) on

a metered or unmetered basis, does not exceed the amount charged by the

utility or any other person, corporation or other entity to such

electricity redistributor for electricity used or consumed by the

non-residential energy user, except that a reasonable charge may be

permitted for administrative and operating costs and (ii) provided,

however, that no electricity redistributor shall come within this

definition where such administrative and operating costs exceed a

reasonable percentage mark-up of the amount charged by such utility or

such other person, corporation or other entity for such electricity; or

(2) Any vendor of energy services which is not an electricity

redistributor.

(d) "Rebate". The amount of a reduction in a non-residential energy

user's energy bill, as specified in section twenty-five-w of this

article, for the sales tax imposed pursuant to section eleven hundred

seven of the tax law on the sale of electricity, gas or steam.

(e) "Discount". The amount of a reduction in an eligible vendor of

energy services' energy bill, as specified in section twenty-five-w of

this article, equal to the rebate made by such vendor to a

non-residential energy user in accordance with this article.

(f) "Non-residential energy user". Any non-residential user of

electricity, gas or steam, except a government agency or instrumentality

thereof, public benefit corporation, or any entity that is exempt from

the sales tax imposed pursuant to section eleven hundred seven of the

tax law, provided that the term "non-residential energy user" shall not

include an owner or operator of residential income producing property,

except a hotel.

(g) "Utility". Any electric corporation, gas corporation or steam

corporation subject to the jurisdiction and general supervision of the

public service commission.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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