Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 29. TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS |
Part I. AUTHORITY TO IMPOSE TAXES |
SubPart B. TAXES ADMINISTERED BY STATE TAX COMMISSION |
Section 1216. Special transitional provisions for utility services
Latest version.
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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.