Department of Taxation and Finance
Local Sales and Use Tax Rates on Residential Energy Effective June 1, 2026
Publication 718-R
(5/26)
The Tax Law provides that residential energy sources and services are exempt from the 4% New York State sales and use tax, and the ⅜% sales and use tax imposed in the Metropolitan Commuter Transportation District (MCTD), if applicable. For more information, see Tax Bulletin Residential Energy Sources and Services (TB-ST-775).
Localities or school districts not listed in this publication do not impose a local tax on residential energy sources and services. Jurisdictions that impose tax on such transactions are listed in county order.
New
Chemung County - Effective June 1, 2026, and continuing through November 30, 2026, receipts from the retail sale of residential energy sources are exempt from the county's sales and use tax.
Part 1 – Jurisdictions that tax residential gas, propane (100 pounds or more), electricity, and steam
| Taxing jurisdiction | Tax rate % |
| Albany School District (Albany County) | 3 |
| Cohoes School District (Albany County) | 3 |
| Watervliet School District (Albany County) | 3 |
| Allegany County | 4½ |
| Cattaraugus County (outside the following) | 3 |
| Olean (city) | 3 |
| Salamanca (city) | 3 |
| Auburn (city) (Cayuga County) | 2 |
| Norwich (city) (Chenango County) | 3 |
| Hudson School District (Columbia County) | 3 |
| Cortland County | 4 |
| Poughkeepsie School District (Dutchess County) | 3 |
| Erie County (outside the following) | 4¾ |
| Lackawanna School District | 7¾ |
| Franklin County | 2 |
| Gloversville School District (Fulton County) | 3 |
| Johnstown School District (Fulton County) | 3 |
| Batavia School District (Genesee County) | 3 |
| Watertown School District (Jefferson County) | 3 |
| Oneida (city) (Madison County) | 2 |
| Johnstown School District (Montgomery County) | 3 |
| Glen Cove School District (Nassau County) | 3 |
| Long Beach School District (Nassau County) | 3 |
| Niagara County (outside the following) | 4 |
| Lockport (city) | 4 |
| Niagara Falls School District | 7 |
| Utica School District (Oneida County) | 3 |
| Middletown School District (Orange County) | 3 |
| Newburgh School District (outside city) (Orange County) | 3 |
| Newburgh School District (inside city) (Orange County) | 6 |
| Port Jervis (city) (Orange County) | 3 |
| Orleans County | 4 |
| Oswego (city) (Oswego County) | 4 |
| Rensselaer School District (Rensselaer County) | 3 |
| Troy School District (Rensselaer County) | 3 |
| Schenectady County (outside the following) | 4 |
| Schenectady School District | 7 |
| Hornell School District (Steuben County) | 2½ |
| St. Lawrence County (outside the following) | 4 |
| Ogdensburg School District (outside city) | 7 |
| Ogdensburg School District (inside city) | 7 |
| Suffolk County | 2½ |
| Tioga County | 3 |
| Tompkins County (outside the following) | 4 |
| Ithaca (city) | 4 |
| Westchester County (outside the following) | 4 |
| Mount Vernon School District (outside city) | 7 |
| Mount Vernon School District (inside city) | 7 |
| New Rochelle School District | 6 |
| Peekskill School District | 7 |
| Rye City School District | 7 |
| White Plains School District | 6 |
| Yonkers (city) | 4½ |
| New York City | 4½ |
Part 2 – Jurisdictions that tax residential coal, fuel oil, and wood (for heating)
| Taxing jurisdiction | Tax rate % |
| Allegany County | 4½ |
| Cattaraugus County (outside the following) | 3 |
| Olean (city) | 3 |
| Salamanca (city) | 3 |
| Auburn (city) (Cayuga County) | 2 |
| Norwich (city) (Chenango County) | 3 |
| Cortland County | 4 |
| Erie County | 4¾ |
| Franklin County | 2 |
| Oneida (city) (Madison County) | 2 |
| Niagara County | 4 |
| Orleans County | 4 |
| Oswego (city) (Oswego County) | 4 |
| Schenectady County | 4 |
| St. Lawrence County (outside the following) | 4 |
| Ogdensburg (city) | 4 |
| Suffolk County | 2½ |
| Tioga County | 3 |
| Tompkins County (outside the following) | 4 |
| Ithaca (city) | 4 |
| Westchester County (outside the following) | 4 |
| Mount Vernon (city) | 4 |
| New Rochelle (city) | 3 |
| Yonkers (city) | 4½ |
| New York City | 4½ |
Need help?
- Sales Tax Information Center: 518-485-2889
- To order forms and publications: 518-457-5431
- Text Telephone (TTY) or TDD equipment users: Dial 7-1-1 for the New York Relay Service
Updated: