§ 25-V — Definitions

New York § 25-V

• Jurisdiction: New York
• Law GCT: General City
• Art. 2-G: Rebate of Amount of Local Sales Tax Paid On Sales of Energy

Text

§ 25-v. Definitions. As used in this article the following terms shall\nhave the following meanings:\n (a) "Vendor of energy services". Any person, corporation or other\nentity which is not a utility, except a public utility service operated\nby a city having a population of one million or more in accordance with\na local law adopted pursuant to article fourteen-A of the general\nmunicipal law and the power authority of the state of New York, and\nwhich furnishes or sells electricity, gas or steam, whether or not such\nvendor produces such energy and regardless of whether such furnishing or\nselling constitutes the main activity of such person, corporation or\nother entity or is merely incidental thereto.\n (b) "Electricity redistributor". Any landlord, tenant or agent\nthereof, who purchases electricity from a utility or any other person,\ncorporation or other entity and on a metered or unmetered basis resells\nor otherwise redistributes for any consideration such electricity to a\nnon-residential energy user.\n (c) "Eligible vendor of energy services".\n (1) Any electricity redistributor that sells or otherwise\nredistributes for any consideration electricity at a rate which: (i) on\na metered or unmetered basis, does not exceed the amount charged by the\nutility or any other person, corporation or other entity to such\nelectricity redistributor for electricity used or consumed by the\nnon-residential energy user, except that a reasonable charge may be\npermitted for administrative and operating costs and (ii) provided,\nhowever, that no electricity redistributor shall come within this\ndefinition where such administrative and operating costs exceed a\nreasonable percentage mark-up of the amount charged by such utility or\nsuch other person, corporation or other entity for such electricity; or\n (2) Any vendor of energy services which is not an electricity\nredistributor.\n (d) "Rebate". The amount of a reduction in a non-residential energy\nuser's energy bill, as specified in section twenty-five-w of this\narticle, for the sales tax imposed pursuant to section eleven hundred\nseven of the tax law on the sale of electricity, gas or steam.\n (e) "Discount". The amount of a reduction in an eligible vendor of\nenergy services' energy bill, as specified in section twenty-five-w of\nthis article, equal to the rebate made by such vendor to a\nnon-residential energy user in accordance with this article.\n (f) "Non-residential energy user". Any non-residential user of\nelectricity, gas or steam, except a government agency or instrumentality\nthereof, public benefit corporation, or any entity that is exempt from\nthe sales tax imposed pursuant to section eleven hundred seven of the\ntax law, provided that the term "non-residential energy user" shall not\ninclude an owner or operator of residential income producing property,\nexcept a hotel.\n (g) "Utility". Any electric corporation, gas corporation or steam\ncorporation subject to the jurisdiction and general supervision of the\npublic service commission.\n