§ 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.