1105-C. Reduced tax rates with respect to certain gas service and electric service. Notwithstanding any other provisions of this article or article twenty-nine of this chapter:
(a) The rates of taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter on receipts from every sale of gas service or electric service of whatever nature (including the transportation, transmission or distribution of gas or electricity, but not including gas or electricity) shall be zero percent unless the charge is by the vendor for transportation, transmission or distribution, regardless of whether such charges are separately stated in the written contract, if any, or on the bill rendered to such purchaser and regardless of whether such transportation, transmission, or distribution is provided by such vendor or a third party.
(b) For purposes of subdivision (a) of this section, where the transportation, transmission or distribution of gas or electricity is sold wholly within a service area of the state wherein the public service commission has approved by formal order a single retailer model for the regulated utility which has the responsibility to serve that area, the charge for such transportation, transmission or distribution when made by the provider who also sells, other than as a sale for resale, the gas or electricity, shall qualify for such reduced rate.
Last modified: February 3, 2019