Form 718-U - Residential And Commercial Utility Services - State Of New York Page 5
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5Publication 718-U (6/01) Page 5 of 5
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*
Westchester County
(continued)
New Rochelle
6%
4 ½%
3%
11 ¼%
8
7
/
%
16
School District
(city of New Rochelle)
White Plains School
5 ½%
4
1
/
%
2 ½%
10 ¾%
8
1
/
%
8
16
District
(city of White Plains)
3
City of Mount Vernon
4%
3%
4%
8 ¼%
6
/
%
16
City of Yonkers
4%
3%
4%
8 ¼%
6
3
/
%
16
Wyoming County
Not taxed.
Not taxed.
Not taxed.
8%
6%
Yates County
Not taxed.
Not taxed.
Not taxed.
7%
5 ¼%
New York City
3
4%
3%
4%
8 ¼%
6
/
%
16
*The rate on transportation and delivery charges for both residential and nonresidential gas and electric will be phased down to 0% on
September 1, 2003.
The following paragraphs explain the applicable utility services:
Telephone services:
Applicable for both residential and commercial customers. These services include telephone answering
and telegraph services and are subject to state, local, and any additional school district** taxes where
applicable.
Nonresidential utility services:
For commercial customers. This includes gas, electric, steam, and refrigeration services, and gas,
electricity, steam, and refrigeration. These are subject to state, local, and any additional school district**
taxes where applicable. (Note: There is a reduced rate on sales tax for certain transportation and
delivery of natural gas and electricity; see column 6 of the rate table. There is no reduction for the
transportation and delivery of steam or refrigeration services.)
Residential utility services:
Applicable for residential customers. This includes gas, electric, steam, and refrigeration services, and
gas, electricity, steam, and refrigeration. These are subject to state, local, and any additional school
district** taxes where applicable. (Note: There is a reduced rate on sales tax for certain transportation
and delivery of natural gas and electricity; see column 6 of the rate table. There is no reduction for the
transportation and delivery of steam or refrigeration services.)
Coal, wood, and fuel oil:
For commercial customers, these commodities are subject to state and local taxes, but not any additional
school district taxes. (Note: There is no reduction for the transportation and delivery of these items.)
For residential customers, these commodities are exempt from state and any additional school district
taxes, but are taxable for certain localities. (Note: There is no reduction for the transportation and
delivery of these items.)
** School districts instituting additional taxes: Albany, Cohoes, Watervliet, Hudson, Lackawanna, Gloversville, Johnstown, Batavia,
Watertown, Glen Cove, Long Beach, Niagara Falls, Utica, Middletown, Ogdensburg, Schenectady, Hornell, New Rochelle, and White Plains.
Note: The rates shown on the table are effective as of June 1, 2001, and are subject to change.
Need help?
Internet access:
Telephone assistance is available from 8:30 a.m. to 4:25 p.m.
Persons with disabilities: In compliance with the Americans with
(eastern time), Monday through Friday.
Disabilities Act, we will ensure that our lobbies, offices, meeting
Business Tax information: 1 800 972-1233
rooms, and other facilities are accessible to persons with disabilities. If
Forms and publications: 1 800 462-8100
you have questions about special accommodations for persons with
From outside the U.S. and outside Canada: (518) 485-6800
disabilities, please call 1 800 225-5829.
Fax-on-demand forms: 1 800 748-3676
Hearing and speech impaired (telecommunications device for the
If you need to write, address your letter to: NYS Tax Department,
deaf (TDD) callers only): 1 800 634-2110 (8:30 a.m. to 4:25 p.m.,
Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.
eastern time)
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