NY Gen City L § 25-V (2021)
2021 New York Laws GCT - General City Article 2-G - Rebate of Amount of Local Sales Tax Paid on Sales of Energy 25-V - Definitions.

§ 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.