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.\n(a) Notwithstanding any other provisions of this article, but not for\npurposes of the taxes imposed by section eleven hundred eight of this\npart or authorized pursuant to the authority of article twenty-nine of\nthis chapter, the taxes imposed by subdivision (a) or (b) of section\neleven hundred five of this part on the receipts from the retail sale of\nfuel oil and coal used for residential purposes; the receipts from the\nretail sale of wood used for residential heating purposes; and the\nreceipts from every sale, other than for resale, of propane (except when\nsold in containers of less than one hundred pounds), natural gas,\nelectricity, steam and gas, electric and steam services used for\nresidential purposes shall be paid at the rate of three percent for the\nperiod commencing January first, nineteen hundred seventy-nine and\nending December thirty-first, nineteen hundred seventy-nine; at the rate\nof two and one-half percent for the period commencing January first,\nnineteen hundred eighty and ending September thirtieth, nineteen hundred\neighty, and at the rate of zero percent on and after October first,\nnineteen hundred eighty. The provisions of this subsection shall not\napply to a sale of diesel motor fuel which involves a delivery at a\nfilling station or into a repository which is equipped with a hose or\nother apparatus by which such fuel can be dispensed into the fuel tank\nof a motor vehicle.\n (b) Notwithstanding any other provision of this article, but not for\npurposes of the taxes imposed by section eleven hundred eight of this\npart or pursuant to the authority of article twenty-nine of this\nchapter, for purposes of clauses (A) and (H) of subdivision (a) of\nsection eleven hundred ten of this part, the compensating use tax\nimposed by such section on the use of the property and services\ndescribed in subsection (a) of this section shall be at the rate of zero\npercent.\n (c) (1) For the period commencing January first, nineteen hundred\nseventy-nine and ending December thirty-first, nineteen hundred\nseventy-nine the three percent rates set forth in this section shall\napply to receipts from all retail sales and uses described in this\nsection made, rendered or arising therefrom on or after January first,\nnineteen hundred seventy-nine although made or rendered under a prior\ncontract, if a delivery or transfer of possession of such property or\nservices is made after said date. Where such property or service is sold\non a monthly, quarterly or other term basis and the bills for such\nproperty or service are based on meter readings, the amount received on\neach bill for such property or service for a month or quarter or other\nterm shall be a receipt subject to the reduced three percent rate of\ntax, but such rate shall be applicable to all bills based on meters read\non or after January first, nineteen hundred seventy-nine, only where\nmore than one-half of the number of days included in the month or other\nperiod bills are days subsequent to December thirty-first, nineteen\nhundred seventy-eight. Nothing contained in this section shall be deemed\nto exempt from tax under section eleven hundred five any transaction\nwhich may not be subject to the reduced rate of tax set forth in this\nsection in effect on January first, nineteen hundred seventy-nine.\n (2) For the period commencing January first, nineteen hundred eighty\nand ending September thirtieth, nineteen hundred eighty the two and\none-half percent rates set forth in this section shall apply to receipts\nfrom all retail sales and uses described in this section made, rendered\nor arising therefrom on or after January first, nineteen hundred eighty\nalthough made on or rendered under a prior contract, if a delivery or\ntransfer of possession of such property or services is made after said\ndate. Where such property or service is sold on a monthly, quarterly or\nother term basis and the bills for such property or service are based on\nmeter readings, the amount received on each bill for such property or\nservice for a month, quarter or other term shall be a receipt subject to\nthe reduced two and one-half percent rate of tax, but such rate shall be\napplicable to all bills based on meters read on or after January first,\nnineteen hundred eighty only where more than one-half of the number of\ndays included in the month or other period billed are days subsequent to\nDecember thirty-first, nineteen hundred seventy-nine. Nothing contained\nin this section shall be deemed to exempt from tax under section eleven\nhundred five any transaction which may not be subject to the reduced\nrate of tax set forth in this section in effect on January first,\nnineteen hundred eighty.\n (3) Commencing October first, nineteen hundred eighty the zero percent\nrates set forth in this section shall apply to receipts from all retail\nsales and uses described in this section made, rendered or arising\ntherefrom on or after October first, nineteen hundred eighty although\nmade on or rendered under a prior contract, if a delivery or transfer of\npossession of such property or services is made after said date. Where\nsuch property or service is sold on a monthly, quarterly or other term\nbasis, and the bills for such property or service are based on meter\nreadings, the amount received on each bill for such property or service\nfor a month, quarter or other term shall be a receipt subject to the\nreduced rate of tax, but such rate shall be applicable to all bills\nbased on meters read on or after October first, nineteen hundred eighty\nonly where more than one-half of the number of days included in the\nmonth or other period billed are days subsequent to September thirtieth,\nnineteen hundred eighty. Nothing contained in this section shall be\ndeemed to exempt from tax under section eleven hundred five any\ntransaction which may not be subject to the reduced rate of tax set\nforth in this section in effect on October first, nineteen hundred\neighty.\n (d) Where a residence is a part of a multiple dwelling or other\npremises consisting of residential and non-residential units, or where a\nportion of a residence is used for non-dwelling purposes including the\nconduct of a trade or business, the commissioner may establish such\nrules and regulations as may be necessary in order to allocate to such\nresidence the portion of the sale or use of energy sources or services\nattributable to the residential portion.\n (e) The tax commission may prescribe a certificate to be taken by the\nvendor of the energy sources or services specified in subsection (a) of\nthis section from the purchaser of such energy sources or services.\nWhere a certificate is required, unless such vendor shall have received\nsuch certificate in such form as the tax commission may prescribe,\nsigned by the purchaser and setting forth his name and address, together\nwith such other information as such commission may require, stating that\nthe premises, for which such energy sources or services are purchased,\nis used solely as a residence or identifying the residential portion of\npremises, for which such energy sources or services are purchased\nincluding instances where a multiple dwelling unit or other premises\nconsists of residential and nonresidential units or where a portion of a\nresidence is used for non-dwelling purposes, such as the conduct of a\ntrade or business, the provisions of this section shall not apply and\nthe tax shall be imposed at the rate provided for in sections eleven\nhundred five and eleven hundred ten. No further certificate need be\nfurnished for any subsequent purchase for such premises if the\ninformation set forth in the certificate last furnished the vendor has\nnot materially changed.\n (f) The provisions of subsections (a) and (b) of this section shall\nnot apply to the tax imposed pursuant to section eleven hundred seven of\nthis part unless the city council of a city with a population of one\nmillion or more adopts a local law or resolution pursuant to subdivision\n(o) of section twelve hundred ten of this chapter.\n