§ 1105-A. Reduced tax rate on certain energy sources and services.\n(a) Notwithstanding any other provisions of this article, but not for\npurposes of the taxes imposed by section eleven hundred eight of this\npart or authorized pursuant to the authority of article twenty-nine of\nthis chapter, the taxes imposed by subdivision (a) or (b) of section\neleven hundred five of this part on the receipts from the retail sale of\nfuel oil and coal used for residential purposes; the receipts from the\nretail sale of wood used for residential heating purposes; and the\nreceipts from every sale, other than for resale, of propane (except when\nsold in containers of less than one hundred pounds), natural gas,\nelectricity, steam and gas, electric and steam services used for\nresidential purposes shall be paid at the rate of three percent for the\nperiod commencing January first, nineteen hundred seventy-nine and\nending December thirty-first, nineteen hundred seventy-nine; at the rate\nof two and one-half percent for the period commencing January first,\nnineteen hundred eighty and ending September thirtieth, nineteen hundred\neighty, and at the rate of zero percent on and after October first,\nnineteen hundred eighty. The provisions of this subsection shall not\napply to a sale of diesel motor fuel which involves a delivery at a\nfilling station or into a repository which is equipped with a hose or\nother apparatus by which such fuel can be dispensed into the fuel tank\nof a motor vehicle.\n (b) Notwithstanding any other provision of this article, but not for\npurposes of the taxes imposed by section eleven hundred eight of this\npart or pursuant to the authority of article twenty-nine of this\nchapter, for purposes of clauses (A) and (H) of subdivision (a) of\nsection eleven hundred ten of this part, the compensating use tax\nimposed by such section on the use of the property and services\ndescribed in subsection (a) of this section shall be at the rate of zero\npercent.\n (c) (1) For the period commencing January first, nineteen hundred\nseventy-nine and ending December thirty-first, nineteen hundred\nseventy-nine the three percent rates set forth in this section shall\napply to receipts from all retail sales and uses described in this\nsection made, rendered or arising therefrom on or after January first,\nnineteen hundred seventy-nine although made or rendered under a prior\ncontract, if a delivery or transfer of possession of such property or\nservices is made after said date. Where such property or service is sold\non a monthly, quarterly or other term basis and the bills for such\nproperty or service are based on meter readings, the amount received on\neach bill for such property or service for a month or quarter or other\nterm shall be a receipt subject to the reduced three percent rate of\ntax, but such rate shall be applicable to all bills based on meters read\non or after January first, nineteen hundred seventy-nine, only where\nmore than one-half of the number of days included in the month or other\nperiod bills are days subsequent to December thirty-first, nineteen\nhundred seventy-eight. Nothing contained in this section shall be deemed\nto exempt from tax under section eleven hundred five any transaction\nwhich may not be subject to the reduced rate of tax set forth in this\nsection in effect on January first, nineteen hundred seventy-nine.\n (2) For the period commencing January first, nineteen hundred eighty\nand ending September thirtieth, nineteen hundred eighty the two and\none-half percent rates set forth in this section shall apply to receipts\nfrom all retail sales and uses described in this section made, rendered\nor arising therefrom on or after January first, nineteen hundred eighty\nalthough made on or rendered under a prior contract, if a delivery or\ntransfer of possession of such property or services is made after said\ndate. Where such property or service is sold on a monthly, quarterly or\nother term bas
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