New York Counties Suspend Tax on Residential Energy

Andrew Decker
December 12, 2022


Rockland and Westchester Counties New York have suspended their sales tax on residential energy beginning December 1, 2022. The suspension of sales tax in Rockland County is permanent while in Westchester County the suspension will expire after three months. Sales of non-residential energy are not affected.

Please note that the sales taxes imposed on residential energy by the cities of Mount Vernon, New Rochelle, and Yonkers and the school districts of Mount Vernon, New Rochelle, Peekskill, Rye, and White Plains will continue to apply. Businesses selling residential energy in those cities and school districts should review  the tax rates in New York State Department of Taxation and Finance Publication 718-R as the rates in these locations have been adjusted to account for the exemption from the county portion of the tax.

Residential Energy Sources include:

·         natural gas

·         propane sold in containers of 100 pounds or more

·         electricity

·         steam

·         gas, electric, and steam services fuel oil (except highway diesel motor fuel)

·         coal

·         wood (for heating purposes only

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Andrew Decker

Andrew Decker is a Senior Regulatroy Counsel at Sovos Compliance. Within Sovo’s Regulatory Analysis function, Andrew focuses on international VAT and GST issues and domestic sales tax issues. Andrew received a B.A. in Economics from Bates College and J.D. at Northeastern University School of Law. Andrew is a member of the Massachusetts Bar.
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