NY Tax L § 1105-A (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 2 - Imposition of Taxes 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.