Section 25-V. Definitions

As used in this article the following terms shall
  have the following meanings:
    (a)  "Vendor  of  energy  services".  Any person, corporation or other
  entity which is not a utility, except a public utility service  operated
  by  a city having a population of one million or more in accordance with
  a local law adopted  pursuant  to  article  fourteen-A  of  the  general
  municipal  law  and  the  power  authority of the state of New York, and
  which furnishes or sells electricity, gas or steam, whether or not  such
  vendor produces such energy and regardless of whether such furnishing or
  selling  constitutes  the  main  activity of such person, corporation or
  other entity or is merely incidental thereto.
    (b)  "Electricity  redistributor".  Any  landlord,  tenant  or   agent
  thereof,  who  purchases electricity from a utility or any other person,
  corporation or other entity and on a metered or unmetered basis  resells
  or  otherwise  redistributes for any consideration such electricity to a
  non-residential energy user.
    (c) "Eligible vendor of energy services".
    (1)  Any   electricity   redistributor   that   sells   or   otherwise
  redistributes  for any consideration electricity at a rate which: (i) on
  a metered or unmetered basis, does not exceed the amount charged by  the
  utility  or  any  other  person,  corporation  or  other  entity to such
  electricity redistributor  for  electricity  used  or  consumed  by  the
  non-residential  energy  user,  except  that  a reasonable charge may be
  permitted for administrative and  operating  costs  and  (ii)  provided,
  however,  that  no  electricity  redistributor  shall  come  within this
  definition where  such  administrative  and  operating  costs  exceed  a
  reasonable  percentage  mark-up of the amount charged by such utility or
  such other person, corporation or other entity for such electricity; or
    (2) Any  vendor  of  energy  services  which  is  not  an  electricity
  redistributor.
    (d)  "Rebate".  The  amount of a reduction in a non-residential energy
  user's energy bill,  as  specified  in  section  twenty-five-w  of  this
  article,  for  the  sales tax imposed pursuant to section eleven hundred
  seven of the tax law on the sale of electricity, gas or steam.
    (e) "Discount". The amount of a reduction in  an  eligible  vendor  of
  energy  services'  energy bill, as specified in section twenty-five-w of
  this  article,  equal  to  the  rebate  made  by  such   vendor   to   a
  non-residential energy user in accordance with this article.
    (f)   "Non-residential  energy  user".  Any  non-residential  user  of
  electricity, gas or steam, except a government agency or instrumentality
  thereof, public benefit corporation, or any entity that is  exempt  from
  the  sales  tax  imposed pursuant to section eleven hundred seven of the
  tax law, provided that the term "non-residential energy user" shall  not
  include  an  owner or operator of residential income producing property,
  except a hotel.
    (g) "Utility". Any electric  corporation,  gas  corporation  or  steam
  corporation  subject  to the jurisdiction and general supervision of the
  public service commission.