FROM:
HOLLEY CARNRIGHT
DATE:
AUGUST 30, 2018
RE:
PRESS RELEASE - SALES AND USE TAX
TREATMENT OF WOOD PELLETS AND OTHER PRODUCTS USED FOR HOME HEATING PURPOSES
According
to the Ulster County District Attorney’s Division of Consumer Affairs, Section 1105-A
of the New York State Tax Law provides that certain residential energy sources
and services are not subject to
sales tax and use tax. Under that section, the following tangible personal
property and services used for residential purposes constitute residential energy sources and services
not subject to state sales and use tax.
· Natural gas;
· Propane sold in containers
of 100 pounds or more;
· Electricity;
· Steam;
· Gas, electric and steam
services;
· Fuel oil (except diesel motor
fuel);
· Coal;
· Wood (including wood
pellets, for heating purposes only).
Counties
and cities (localities) that impose a local sales tax may choose to either tax
or exempt residential energy sources and services. Ulster County imposes no
such tax. Consumer Affairs can be reached at 340-3260.

