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 servicesnot 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.