New York Tax Code § 1216

Special transitional provisions for utility services
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§ 1216. Special transitional provisions for utility services.\nNotwithstanding sections three and five of chapter ninety-three of the\nlaws of nineteen hundred sixty-five, as amended, the sale, consumption\nor use of gas, electricity, refrigeration and steam, and gas, electric,\nrefrigeration and steam service of whatever nature, for which a bill is\nrendered based on meters read on or after August first, nineteen hundred\nsixty-five, where one-half or less of the number of days included in the\nmonth or other period billed are days subsequent to July thirty-first,\nnineteen hundred sixty-five, shall continue to be subject to the\napplicable tax on such sales, consumption or use as imposed pursuant to\nthe authority of chapter eight hundred seventy-three of the laws of\nnineteen hundred thirty-four, as amended, or the applicable tax on such\nsales, consumption or use as imposed pursuant to the authority of\nsections one, two or three-a of chapter two hundred seventy-eight of the\nlaws of nineteen hundred forty-seven, as amended.  Notwithstanding\nsections three and five of chapter ninety-three of the laws of nineteen\nhundred sixty-five, as amended, such taxes shall also apply to sales,\nconsumption or use of telephone or telegraph service shown on all bills\ndated before August first, nineteen hundred sixty-five covering periods\nsubsequent to July thirty-first, nineteen hundred sixty-five.\n

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