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Beginning September 1, 2022, receipts from the retail sale of residential energy sources and services in Cayuga County are exempt from the county’s sales and use tax. These sales and uses are already exempt from New York State tax.
Sales of residential energy sources and services, other than electricity sold under a solar power purchase agreement, within the city of Auburn remain subject to the city’s sales and use tax. As a result, the Auburn (city) combined county and city rate for these sales decreases from 4% to 2%.
Sales of residential electricity sold under a solar power purchase agreement are already exempt from the state and city of Auburn’s sales and use tax. As a result of the county exemption, effective September 1, 2022, these sales in the city of Auburn are fully exempt from state and local sales and use tax.
The sales tax rate on nonresidential energy sources and services is not affected by this change.
For more information, visit ST-22-2, Cayuga County Local Sales and Use Tax Exemption on Residential Energy Sources and Services
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