N.Y. Tax Law Section 1216
Special transitional provisions for utility services


Notwithstanding sections three and five of chapter ninety-three of the laws of nineteen hundred sixty-five, as amended, the sale, consumption or use of gas, electricity, refrigeration and steam, and gas, electric, refrigeration and steam service of whatever nature, for which a bill is rendered based on meters read on or after August first, nineteen hundred sixty-five, where one-half or less of the number of days included in the month or other period billed are days subsequent to July thirty-first, nineteen hundred sixty-five, shall continue to be subject to the applicable tax on such sales, consumption or use as imposed pursuant to the authority of chapter eight hundred seventy-three of the laws of nineteen hundred thirty-four, as amended, or the applicable tax on such sales, consumption or use as imposed pursuant to the authority of sections one, two or three-a of chapter two hundred seventy-eight of the laws of nineteen hundred forty-seven, as amended. Notwithstanding sections three and five of chapter ninety-three of the laws of nineteen hundred sixty-five, as amended, such taxes shall also apply to sales, consumption or use of telephone or telegraph service shown on all bills dated before August first, nineteen hundred sixty-five covering periods subsequent to July thirty-first, nineteen hundred sixty-five.

Source: Section 1216 — Special transitional provisions for utility services, https://www.­nysenate.­gov/legislation/laws/TAX/1216 (updated Sep. 22, 2014; accessed Jul. 13, 2024).

Accessed:
Jul. 13, 2024

Last modified:
Sep. 22, 2014

§ 1216’s source at nysenate​.gov

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