Residential Wood Heating Fuel Exemption (New York)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Residential Wood Heating Fuel Exemption (New York)|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Multi-Family Residential, Residential|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||New York State Department of Taxation and Finance|
|Last DSIRE Review||2013-07-30|
| Last Substantive Modification
to Summary by DSIRE
|References||Database of State Incentives for Renewables and Efficiency (DSIRE)|
New York exempts retail sales of wood used for residential heating purposes from the state sales tax. The law also permits local governments (municipalities and counties) to grant an exemption from local sales taxes. If a city with a population of 1 million or more chooses to grant the local exemption, it must enact a specific resolution that appears in the state law. Local sales tax rates in New York range from 1.5% to more than 4% in addition to the general state sales tax rate of 4%. For buildings with both residential and non-residential units where more than 25% of the space is used for non-residential purposes, an allocation must be made between the amount of fuel used for residential purposes and that used for non-residential purposes. The non-residential portion remains subject to the state sales tax.
The New York Department of Taxation and Finance publishes a variety of sales tax reports detailing local tax rates and exemptions, including those for residential energy services. The residential energy services sales tax list (Publication 718-R) is updated frequently.
|Contact Name||Taxpayer Assistance - Sales Tax Information Center|
|Department||New York State Department of Taxation and Finance|
|Address||W.A. Harriman Campus|
|Place||Albany, New York|
|Phone 2||(800) 698-2909|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||NYCL Tax § 1105-A|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.