The list below shows the jurisdictions that impose a local tax on residential sales of coal, fuel oil, and wood (for heating) in New York State, and the applicable tax rate. Localities or school districts not listed in this publication do not impose a local tax on these residential energy sources and services.
Allegany County: 4.5% Tax
Auburn (city): 4% Tax
Cattaraugus County: 3% Tax
Cayuga County: 4% Tax
Chemung County: 4% Tax
Cortland County: 4% Tax
Erie County: 4.75% Tax
Franklin County: 2% Tax
Ithaca (city): 4% Tax
Mount Vernon (city): 4% Tax
New Rochelle (city): 3% Tax
New York City: 4.5% Tax
Niagara County: 4% Tax
Norwich (city) (Chenango County): 3% Tax
Olean (city): 3% Tax
Oneida (city) (Madison County): 2% Tax
Orleans County: 4% Tax
Oswego (city) (Oswego County: ) 4% Tax
Rockland County: 4% Tax
Salamanca (city): 3% Tax
Schenectady County: 4% Tax
St. Lawrence County: 4% Tax
Suffolk County: 2.5% Tax
Tioga County: 3% Tax
Tompkins County: 4% Tax
Westchester County: 3% Tax
Yonkers (city): 4% Tax
To calculate your fuel oil delivery cost with tax you may use this calculator: Heating Oil Delivery Cost Calculator (Long island)
Residential tax rates on gas, propane (100 pounds or more), electricity, and steam in New York State
The list below shows the jurisdictions that impose a local tax on residential sales of gas, propane (in containers of 100 pounds or more), electricity, and steam, and the applicable tax rate. Localities or school districts not listed below do not impose a local tax on these residential energy sources and services.
Cohoes School District (Albany County) 3% Tax
Watervliet School District (Albany County) 3% Tax
Allegany County 4.5% Tax
Cattaraugus County 3% Tax
Olean (city) 3% Tax Salamanca (city) 3% Tax
Cayuga County (outside the following) 4% Tax
Auburn (city) 4% Tax Chemung County 4% Tax
Norwich (city) (Chenango County) 3% Tax
Hudson School District (Columbia County) 3% Tax
Cortland County 4% Tax
Erie County (outside the following) 4.75% Tax
Lackawanna School District 7.75% Tax
Franklin County 2% Tax
Gloversville School District (Fulton County) 3% Tax
Johnstown School District (in Fulton County) 3% Tax
Batavia School District (Genesee County) 3% Tax
Watertown School District (Jefferson County) 3% Tax
Oneida (city) (Madison County) 2% Tax
Johnstown School District (in Montgomery County) 3% Tax
Glen Cove School District (Nassau County) 3% Tax
Long Beach School District (Nassau County) 3% Tax
Niagara County (outside the following) 4% Tax
Lockport (city) 4% Tax
Niagara Falls School District 7% Tax
Utica School District (Oneida County) 3% Tax
Newburgh School District (outside city) (Orange County) 3% Tax
Newburgh School District (inside city) (Orange County) 6% Tax
Port Jervis (city) (Orange County) 3% Tax
Orleans County 4% Tax
Oswego (city) (Oswego County) 4% Tax
Rensselaer School District (Rensselaer County) 3% Tax
Troy School District (Rensselaer County) 3% Tax
Rockland County 4% Tax
Schenectady County (outside the following) 4% Tax
Schenectady School District 7% Tax
Hornell School District (Steuben County) 2.5% Tax
St. Lawrence County (outside the following) 4% Tax
Ogdensburg School District 7% Tax
Suffolk County 2.5% tax
Tioga County 3% Tax
Tompkins County (outside the following) 4% Tax
Ithaca (city) 4% Tax
Westchester County (outside the following) 3% Tax
Mount Vernon School District (outside city) 6% Tax
Mount Vernon School District (inside city) 7% Tax
New Rochelle School District 6% Tax
Peekskill School District 6% Tax
Rye City School District 6% Tax
White Plains School District 6% Tax
Yonkers (city) 4% Tax
New York City 4.5% Tax
The Tax Law provides that residential energy sources and services are not subject to the 4% New York State sales and use tax. The term residential energy sources and services means the following tangible personal property and services used for residential purposes:
- 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 (for heating purposes only)
Counties and cities that impose a local sales and use tax may choose to either tax or exempt the residential energy sources and services listed above. Also, certain school districts are authorized to impose a sales and use tax on natural gas, propane (in containers of 100 pounds or more), electricity, and steam, as well as on gas, electric, and steam services.
