N.Y. Tax Law § 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.