{"data":{"id":"us-ny/n.y.-tax-law-1216","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1216","heading":"Special transitional provisions for utility services","body":"§ 1216. Special transitional provisions for utility services.\nNotwithstanding sections three and five of chapter ninety-three of the\nlaws of nineteen hundred sixty-five, as amended, the sale, consumption\nor use of gas, electricity, refrigeration and steam, and gas, electric,\nrefrigeration and steam service of whatever nature, for which a bill is\nrendered based on meters read on or after August first, nineteen hundred\nsixty-five, where one-half or less of the number of days included in the\nmonth or other period billed are days subsequent to July thirty-first,\nnineteen hundred sixty-five, shall continue to be subject to the\napplicable tax on such sales, consumption or use as imposed pursuant to\nthe authority of chapter eight hundred seventy-three of the laws of\nnineteen hundred thirty-four, as amended, or the applicable tax on such\nsales, consumption or use as imposed pursuant to the authority of\nsections one, two or three-a of chapter two hundred seventy-eight of the\nlaws of nineteen hundred forty-seven, as amended.  Notwithstanding\nsections three and five of chapter ninety-three of the laws of nineteen\nhundred sixty-five, as amended, such taxes shall also apply to sales,\nconsumption or use of telephone or telegraph service shown on all bills\ndated before August first, nineteen hundred sixty-five covering periods\nsubsequent to July thirty-first, nineteen hundred sixty-five.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 1. Authority to Impose Taxes","Subpart B. Taxes Administered By State Tax Commission"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1216","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"d121e2ea9d2bb9ba8292e9d7a70f602d3485f808e48caebf3e711a724f160ffa","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1215","next":"us-ny/n.y.-tax-law-1217"},"notice":"GroundRules: Original legal text. Not legal advice."}