§ 1106. Transitional provisions. (a) The taxes imposed under
subdivisions (a), (c) and (d) of section eleven hundred five shall be
paid upon all sales made and services rendered on or after August first,
nineteen hundred sixty-five although made on or rendered under a prior
contract, except as provided in section eleven hundred nineteen, and
except that a delivery or transfer of possession of tangible personal
property made after said date pursuant to an agreement for the sale of
said property made before April first, nineteen hundred sixty-five shall
not be subject to tax if: (1) such agreement for the sale of said
property was made in writing, (2) the particular item or items of
property so sold or agreed to be sold were segregated, before April
first, nineteen hundred sixty-five, from any other similar property in
the possession of the vendor and identified as having been appropriated
to such sale or agreement of sale, and (3) the purchaser, before August
first, nineteen hundred sixty-five shall have paid to the vendor not
less than ten percent of the sale price of said property.

(b) The tax imposed under subdivision (b) of section eleven hundred
five shall be paid with respect to receipts for property or services
sold on or after August first, nineteen hundred sixty-five although made
under a prior contract. Where 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 other term shall be a receipt subject
to the tax, but such tax shall be applicable to all bills based on
meters read on or after August first, nineteen hundred sixty-five only
where more than one-half of the number of days included in the month or
other period billed are days subsequent to July thirty-first, nineteen
hundred sixty-five; provided, however, that where such bills are for
telephone or telegraph service the tax shall apply to all receipts on
such bills dated on or after August first, nineteen hundred sixty-five,
for which no previous bill was rendered, excepting, however, charges for
services furnished before the date of the first of such bills.

(c) The tax imposed under subdivision (e) of section eleven hundred
five shall be paid upon any occupancy on and after August first,
nineteen hundred sixty-five, although such occupancy is pursuant to a
prior contract, lease or other arrangement. Where rent is paid on a
weekly, monthly or other term basis, the rent shall be subject to the
tax imposed under such subdivision (e) to the extent that it covers any
period on and after August first, nineteen hundred sixty-five and such
rent shall be apportioned on the basis of the ratio of the number of
days falling within said period to the total number of days covered
thereby.

(d) Except as otherwise hereinafter provided, the tax imposed under
subdivision (f) of section eleven hundred five shall be applicable to
any admission to or the use of facilities of a place of amusement
occurring on or after August first, nineteen hundred sixty-five, whether
or not the admission charge has been paid prior to such date, unless the
tickets were actually sold and delivered (other than for resale) prior
to August first, nineteen hundred sixty-five to a person attending the
performance occurring on or after such date.

(e) A refund or credit equal to the amount of the sales or
compensating use tax paid on the sale or use of tangible personal
property, under a local law, ordinance or resolution imposed pursuant to
the authority of chapter eight hundred seventy-three of the laws of
nineteen hundred thirty-four, as amended, or chapter two hundred
seventy-eight of the laws of nineteen hundred forty-seven, as amended,
shall be allowed, upon application to the tax commission as provided for
herein, where such property has been used by the purchaser or user in
performing the services subject to tax under paragraphs (1), (2), (3)
and (5) of subdivision (c) of section eleven hundred five and such
property has become a physical component part of the property upon which
the services are performed or has been transferred to the purchaser of
the service in conjunction with the performance of the service subject
to tax, except that such refund or credit may not exceed the combined
state and local taxes, if any, paid, pursuant to this article and under
a tax imposed pursuant to the authority of article twenty-nine of this
chapter, on the sale or use of the service in connection with which such
property was used. Any refund or credit under this subdivision shall be
paid out of or charged against the sales and use tax revenues derived
from the taxes imposed under this article and pursuant to the authority
of article twenty-nine of this chapter in the same proportion as the
respective rates of such state and local taxes bear to the combined rate
of both such taxes. The amount to be paid out of or charged against
sales and use tax revenues of localities derived from the taxes imposed
pursuant to the authority of article twenty-nine of this chapter shall
be paid out of or charged against such revenues of the locality which
imposes the tax on the sale or use of the service in connection with
which such property was used. An application for the refund or credit
provided for herein may not be made until the tax on the sale or use of
the service has been reported to the tax commission in the return of the
vendor or the return of the customer, where such return is required, and
such application must be made within three years of the time such tax
was payable to the tax commission. Where an application for credit has
been filed, the applicant may immediately take such credit on the return
which is due coincident with or immediately subsequent to the time that
he files his application for credit. However, the taking of the credit
on the return shall be deemed to be part of the application for credit.
The procedure for granting or denying such applications for refund or
credit and review of such determinations shall be as provided in
subdivision (b) of section eleven hundred thirty-nine. No interest shall
be allowed or paid upon any refund made or credit allowed pursuant to
this subdivision.

(f) With respect to the additional tax of one percent imposed
effective April first, nineteen hundred sixty-nine, the provisions of
subdivisions (a), (b), (c), (d) and (e) of this section apply, except
that for the purposes of this subdivision, all references in said
subdivisions (a), (b), (c) and (d) to August first, nineteen hundred
sixty-five shall be read as referring to April first, nineteen hundred
sixty-nine, all references in said subdivision (a) to April first,
nineteen hundred sixty-five shall be read as referring to December
first, nineteen hundred sixty-eight, and the reference in said
subdivision (b) to July thirty-first, nineteen hundred sixty-five shall
be read as referring to March thirty-first, nineteen hundred sixty-nine.
Nothing herein contained shall be deemed to exempt from tax at the rate
in effect prior to April first, nineteen hundred sixty-nine any
transaction which may not be subject to the additional tax imposed
effective on that date.

(g) With respect to the additional tax of one percent imposed
effective June first, nineteen hundred seventy-one, the provisions of
subdivisions (a), (b), (c), (d) and (e) of this section apply, except
that for the purposes of this subdivision, all references in said
subdivisions (a), (b), (c) and (d) to August first, nineteen hundred
sixty-five shall be read as referring to June first, nineteen hundred
seventy-one, all references in said subdivision (a) to April first,
nineteen hundred sixty-five shall be read as referring to February
first, nineteen hundred seventy-one, and the reference in said
subdivision (b) to July thirty-first, nineteen hundred sixty-five shall
be read as referring to May thirty-first, nineteen hundred seventy-one.
Nothing herein contained shall be deemed to exempt from tax at the rate
in effect prior to June first, nineteen hundred seventy-one any
transaction which may not be subject to the additional tax imposed
effective on that date.

(h) With respect to the tax imposed under subdivision (a) of section
eleven hundred five on retail sales of floor covering, such as carpet,
carpet padding, linoleum and vinyl roll flooring, carpet tile, linoleum
tile and vinyl tile, made on or after the effective date of this
subdivision, the tax imposed under subdivision (c) of section eleven
hundred five on the service of installing floor covering rendered on or
after such effective date and the compensating use tax imposed under
section eleven hundred ten on taxable uses of floor covering occurring
on or after such effective date, the provisions of subdivision (a) of
this section apply, except that for the purposes of this subdivision,
all references in said subdivision (a) to August first, nineteen hundred
sixty-five, shall be read as referring to the effective date of this
subdivision and all references in said subdivision (a) to April first,
nineteen hundred sixty-five, shall be read as referring to the date four
months prior to such effective date. Nothing herein contained shall be
deemed to change the taxable status of any sale or use which occurred or
service which was rendered prior to such effective date.

(i) The taxes imposed under paragraph five of subdivision (c) of
section eleven hundred five with respect to interior cleaning and
maintenance services performed on a regular contractual basis for a term
of not less than thirty days and under paragraphs six through eight of
such subdivision shall be paid with respect to receipts from all sales
of services rendered after May thirty-first, nineteen hundred ninety,
although rendered under a prior contract.

(j) (i) The tax imposed under subparagraph (i) of paragraph nine of
subdivision (c) of section eleven hundred five shall be paid with
respect to receipts from all sales of services rendered after August
thirty-first, nineteen hundred ninety, although rendered under a prior
contract. Nothing herein contained shall be deemed to change the taxable
status of any service which was rendered prior to September first,
nineteen hundred ninety.

(ii) The tax imposed under subparagraph (ii) of paragraph nine of
subdivision (c) of section eleven hundred five shall be paid with
respect to the furnishing or provision of services after August
thirty-first, nineteen hundred ninety-three, although furnished or
provided under a prior contract.

(l) The tax imposed by paragraph ten of subdivision (c) of section
eleven hundred five of this part must be paid with respect to receipts
from all sales of services on or after the effective date of such
paragraph although rendered or agreed to be rendered under a prior
contract. Where a service is sold on a monthly, quarterly, yearly, or
other term basis, the charge for the service will be subject to the tax
imposed by that paragraph to the extent that the charge is applicable to
any period on or after the date the tax becomes effective, and the
charge must be apportioned on the basis of the ratio of the number of
days falling within the period to the total number of days in the full
term or period.