Form 718-U - Residential And Commercial Utility Services - State Of New York
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5Publication 718-U
(6/01)
Residential and Commercial Utility Services
Effective June 1, 2001
This publication provides a listing of the tax rates in effect on sales and uses of: residential gas, electricity, and steam; separately purchased
transportation and delivery charges for residential gas and electricity; residential coal, fuel oil, and wood (for heating); nonresidential gas,
electricity, refrigeration, and steam; separately purchased transportation and delivery charges for nonresidential gas and electricity; and
telephony and telegraphy services.
There is a phaseout of the tax on transportation, transmission, or distribution of gas or electricity when purchased from someone other than
the vendor of the gas or electricity. On September 1, 2000, and on September 1 of each following year, the tax rates on receipts from these
services are reduced by 25% of the rates in effect on September 1, 2000. Therefore, beginning September 1, 2003, no tax will be due on
receipts from these services when purchased from someone other than the vendor of the gas or electricity. See TSB-M-00(4)S for more
information.
Any items changed from the previous version are noted in boldface italics .
Reduced rate
applicable to certain
Nonresidential gas,
Reduced rate applicable to
transportation and
electricity, and steam; and
certain transportation and
Residential gas,
delivery charges for
Residential coal, fuel
all sales of refrigeration,
delivery charges for
electricity, and
residential gas and
oil, and wood (for
and telephone or telegraph
nonresidential
Locality
steam services
electricity*
heating)
services
gas and electricity*
Albany County
Outside Albany,
Not taxed.
Not taxed.
Not taxed.
8%
6%
Cohoes, and
Watervliet School
Districts
Albany School District
3%
2 ¼%
Not taxed.
11%
8 ¼%
Cohoes School District 3%
2 ¼%
Not taxed.
11%
8 ¼%
Watervliet School
3%
2 ¼%
Not taxed.
11%
8 ¼%
District
Allegany County
4%
3%
4%
8%
6%
Broome County
Not taxed.
Not taxed.
Not taxed.
8%
6%
Cattaraugus County
Outside cities of Olean 3%
2 ¼%
3%
8%
6%
and Salamanca
City of Olean
3%
2 ¼%
3%
8%
6%
City of Salamanca
3%
2 ¼%
3%
8%
6%
Cayuga County
Outside city of Auburn
4%
3%
4%
8%
6%
City of Auburn
4%
3%
4%
8%
6%
Chautauqua County
3%
2 ¼%
3%
7%
5 ¼%
Chemung County
3%
2 ¼%
3%
7%
5 ¼%
Chenango County
Outside city
Not taxed.
Not taxed.
Not taxed.
7%
5 ¼%
of Norwich
City of Norwich
3%
2 ¼%
3%
7%
5 ¼%
Clinton County
3%
2 ¼%
3%
7%
5 ¼%
Columbia County
Outside Hudson
Not taxed.
Not taxed.
Not taxed.
8%
6%
School District
Hudson School District 3%
2 ¼%
Not taxed.
11%
8 ¼%
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