N.Y. Tax Law § 1216: Special transitional provisions for utility services

§ 1216. Special transitional provisions for utility services.

Notwithstanding sections three and five of chapter ninety-three of the

laws of nineteen hundred sixty-five, as amended, the sale, consumption

or use of gas, electricity, refrigeration and steam, and gas, electric,

refrigeration and steam service of whatever nature, for which a bill is

rendered based on meters read on or after August first, nineteen hundred

sixty-five, where one-half or less of the number of days included in the

month or other period billed are days subsequent to July thirty-first,

nineteen hundred sixty-five, shall continue to be subject to the

applicable tax on such sales, consumption or use as imposed pursuant to

the authority of chapter eight hundred seventy-three of the laws of

nineteen hundred thirty-four, as amended, or the applicable tax on such

sales, consumption or use as imposed pursuant to the authority of

sections one, two or three-a of chapter two hundred seventy-eight of the

laws of nineteen hundred forty-seven, as amended. Notwithstanding

sections three and five of chapter ninety-three of the laws of nineteen

hundred sixty-five, as amended, such taxes shall also apply to sales,

consumption or use of telephone or telegraph service shown on all bills

dated before August first, nineteen hundred sixty-five covering periods

subsequent to July thirty-first, nineteen hundred sixty-five.