Residential Wood Heating Fuel Exemption (New York)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place New York

Name Residential Wood Heating Fuel Exemption (New York)
Incentive Type Sales Tax Incentive
Applicable Sector Multi-Family Residential, Residential
Eligible Technologies Biomass
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption















Maximum Incentive None










Program Administrator New York State Department of Taxation and Finance


Last DSIRE Review 2013-07-30
Last Substantive Modification
to Summary by DSIRE
2011-06-20


References Database of State Incentives for Renewables and Efficiency (DSIRE)[1]


Summary

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.


Incentive Contact

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
Zip/Postal Code 12227
Phone (518) 485-2889
Phone 2 (800) 698-2909
Fax (800) 748-3676

Website http://www.tax.state.ny.us/
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: NYCL Tax § 1105-A

Date Enacted 1978


















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"