§ 186-a. Tax on the furnishing of utility services. 1. Notwithstanding\nany other provision of this chapter, or of any other law, (a) a tax\nequal to three and one-quarter percent through December thirty-first,\nnineteen hundred ninety-nine, and two and one-half percent on and after\nJanuary first, two thousand of its gross income is hereby imposed upon\nevery provider of telecommunication services doing business in this\nstate which is subject to the supervision of the state department of\npublic service which has a gross income for the year ending December\nthirty-first in excess of five hundred dollars;\n (b) a tax equal to (1) two and five-tenths percent on and after\nJanuary first, two thousand through December thirty-first, two thousand,\ntwo and forty-five one hundredths percent from January first, two\nthousand one through December thirty-first, two thousand one, two and\nfour-tenths percent from January first, two thousand two through\nDecember thirty-first, two thousand two, two and twenty-five one\nhundredths percent from January first, two thousand three through\nDecember thirty-first, two thousand three, two and one hundred\ntwenty-five one thousandths percent from January first, two thousand\nfour through December thirty-first, two thousand four and two percent\ncommencing January first, two thousand five and thereafter of that\nportion of its gross income derived from the transportation,\ntransmission or distribution of gas or electricity by means of conduits,\nmains, pipes, wires, lines or the like and (2) two and one-tenth percent\nfrom January first, two thousand through December thirty-first, two\nthousand, two percent from January first, two thousand one through\nDecember thirty-first, two thousand one, one and nine-tenths percent\nfrom January first, two thousand two through December thirty-first, two\nthousand two, eighty-five one hundredths of one percent from January\nfirst, two thousand three through December thirty-first, two thousand\nthree, four-tenths of one percent from January first, two thousand four\nthrough December thirty-first, two thousand four and zero percent\ncommencing January first, two thousand five of all of its other gross\nincome, is hereby imposed upon every utility not taxed under paragraph\n(a) of this subdivision doing business in this state which is subject to\nthe supervision of the state department of public service which has a\ngross income for the year ending December thirty-first in excess of five\nhundred dollars, except motor carriers or brokers subject to such\nsupervision under the public service law; and\n (c) a tax equal to three and one-quarter percent through December\nthirty-first, nineteen hundred ninety-nine, two and one-tenth percent\nfrom January first, two thousand through December thirty-first, two\nthousand, two percent from January first, two thousand one through\nDecember thirty-first, two thousand one, one and nine-tenths percent\nfrom January first, two thousand two through December thirty-first, two\nthousand two, eighty-five one hundredths of one percent from January\nfirst, two thousand three through December thirty-first, two thousand\nthree, four-tenths of one percent from January first, two thousand four\nthrough December thirty-first, two thousand four and zero percent\ncommencing January first, two thousand five of its gross operating\nincome is hereby imposed upon every other utility doing business in this\nstate which has a gross operating income for the year ending December\nthirty-first in excess of five hundred dollars, which taxes shall be in\naddition to any and all other taxes and fees imposed by any other\nprovision of law for the same period.\n 2. As used in this section, (a) the word "utility" includes every\nperson (including every provider of telecommunication services) subject\nto the supervision of the state department of public service, except\npersons engaged in the business of operating on the public highways of\nthis state
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