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 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 (i) 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 and (ii) enhanced diesel motor fuel except in the case of a sale of such enhanced diesel motor fuel used exclusively for residential purposes which is delivered into a storage tank which is not equipped with a hose or other apparatus by which such fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such fuel, provided that each delivery of such fuel of over four thousand five hundred gallons shall be evidenced by a certificate signed by the purchaser stating that the product will be used exclusively for residential purposes. (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 aresidence 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.