§ 1106. Transitional provisions. (a) The taxes imposed under\nsubdivisions (a), (c) and (d) of section eleven hundred five shall be\npaid upon all sales made and services rendered on or after August first,\nnineteen hundred sixty-five although made on or rendered under a prior\ncontract, except as provided in section eleven hundred nineteen, and\nexcept that a delivery or transfer of possession of tangible personal\nproperty made after said date pursuant to an agreement for the sale of\nsaid property made before April first, nineteen hundred sixty-five shall\nnot be subject to tax if: (1) such agreement for the sale of said\nproperty was made in writing, (2) the particular item or items of\nproperty so sold or agreed to be sold were segregated, before April\nfirst, nineteen hundred sixty-five, from any other similar property in\nthe possession of the vendor and identified as having been appropriated\nto such sale or agreement of sale, and (3) the purchaser, before August\nfirst, nineteen hundred sixty-five shall have paid to the vendor not\nless than ten percent of the sale price of said property.\n (b) The tax imposed under subdivision (b) of section eleven hundred\nfive shall be paid with respect to receipts for property or services\nsold on or after August first, nineteen hundred sixty-five although made\nunder a prior contract. Where property or service is sold on a monthly,\nquarterly or other term basis and the bills for such property or service\nare based on meter readings, the amount received on each bill for such\nproperty or service for a month or other term shall be a receipt subject\nto the tax, but such tax shall be applicable to all bills based on\nmeters read on or after August first, nineteen hundred sixty-five only\nwhere more than one-half of the number of days included in the month or\nother period billed are days subsequent to July thirty-first, nineteen\nhundred sixty-five; provided, however, that where such bills are for\ntelephone or telegraph service the tax shall apply to all receipts on\nsuch bills dated on or after August first, nineteen hundred sixty-five,\nfor which no previous bill was rendered, excepting, however, charges for\nservices furnished before the date of the first of such bills.\n (c) The tax imposed under subdivision (e) of section eleven hundred\nfive shall be paid upon any occupancy on and after August first,\nnineteen hundred sixty-five, although such occupancy is pursuant to a\nprior contract, lease or other arrangement. Where rent is paid on a\nweekly, monthly or other term basis, the rent shall be subject to the\ntax imposed under such subdivision (e) to the extent that it covers any\nperiod on and after August first, nineteen hundred sixty-five and such\nrent shall be apportioned on the basis of the ratio of the number of\ndays falling within said period to the total number of days covered\nthereby.\n (d) Except as otherwise hereinafter provided, the tax imposed under\nsubdivision (f) of section eleven hundred five shall be applicable to\nany admission to or the use of facilities of a place of amusement\noccurring on or after August first, nineteen hundred sixty-five, whether\nor not the admission charge has been paid prior to such date, unless the\ntickets were actually sold and delivered (other than for resale) prior\nto August first, nineteen hundred sixty-five to a person attending the\nperformance occurring on or after such date.\n (e) A refund or credit equal to the amount of the sales or\ncompensating use tax paid on the sale or use of tangible personal\nproperty, under a local law, ordinance or resolution imposed pursuant to\nthe authority of chapter eight hundred seventy-three of the laws of\nnineteen hundred thirty-four, as amended, or chapter two hundred\nseventy-eight of the laws of nineteen hundred forty-seven, as amended,\nshall be allowed, upon application to the tax commission as provided for\nherein, where such property has been used by the purchaser or user
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