Sales Tax on Utilities Jurisdiction and Rate Lookup

When using this service, you must know the correct address where (for sales tax purposes) the transaction involving sales of utilities occurs. You must also select the correct utility service applicable to your transaction from the types listed. If you need help, please call the Sales Tax Information Center. You are ultimately responsible for using the correct tax rate and jurisdiction code when reporting sales tax.

This service will provide the sales tax jurisdiction, jurisdiction code and tax rate for transactions involving sales or purchases of utilities or utility services for the entered address. It will also help you report the tax when completing the following forms:

New York State and Local Sales and Use Tax Return
Schedule B, Consumer’s Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
- Part 1 - Sales of residential gas, propane in containers of 100 pounds or more, electricity, and steam.
- Part 2 - Sales of coal, fuel oil, and wood (for heating) for residential use.
- Part 3 - Sales of gas, propane in containers of 100 pounds or more, electricity, and steam for nonresidential use, and all sales of refrigeration.
Schedule T, Consumer’s Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services

Do not use this service to determine sales tax rates or reporting codes for the following transactions within New York State:

Sales of tangible personal property or services other than the covered utility services and fuels.
Sales of entertainment or information services provided by telephone or telegraph (see Form ST-100).
Sales of fuel, gas, electricity, refrigeration and steam for use or consumption in the production of electricity, gas, steam, and refrigeration for sale within New York City subject to the New York City local sales and use tax.
Sales of the transmission or distribution of gas and electricity for use or consumption within New York City when sold separately from the sale of the commodity.