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Effective June 1, 2026, and continuing through November 30, 2026, receipts from the retail sale of residential energy sources and services in Chemung County are exempt from the county’s sales and use tax. These sales and uses are already exempt from New York State tax.
The sales tax rate on nonresidential energy sources and services is not affected by this change.
For more information, visit Publication 718-R, Local Sales and Use Tax Rates on Residential Energy, and Publication 718-PPA, Local Sales and Use Tax Rates on Sales of Electricity Under Solar Power Purchase Agreements.
Transitional provisions may apply. For more information, visit Tax Bulletin Transitional Provisions for Sales Tax Rate Changes (TB-ST-895).
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