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Home » US Law » 2022 New York Laws » Consolidated Laws » GCT - General City » Article 2-G - Rebate of Amount of Local Sales Tax Paid on Sales of Energy

25-V – Definitions.

§ 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 […]

25-W – Authorization to Require and Permit Rebates for Sales Tax Paid.

§ 25-w. Authorization to require and permit rebates for sales tax paid. (a) Any city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws: (1) Requiring utilities selling or otherwise delivering electricity, including electricity sold by a public utility service operated by such city in […]

25-X – Construction.

§ 25-x. Construction. Nothing contained in this article shall be construed as reducing the amount of a receipt for sales tax purposes under any of the sales taxes imposed or authorized by article twenty-eight or twenty-nine of the tax law; or as reducing the gross receipts, the gross income or the gross operating income subject […]