WHITE PLAINS – Beginning December 1, 2022, and continuing through February 28, 2023, receipts from the retail sale of residential energy sources and services in Westchester County are exempt from the county’s sales and use tax, the State Department of Taxation and Finance announced. These sales and uses are already exempt from New York State tax.
Cities and school districts in Westchester that impose tax on sales of residential energy sources and services will continue to impose sales and use tax. Rates within these cities and school districts have been updated to reflect the county’s exemption.
Sales of residential electricity sold under a solar power purchase agreement are already exempt from the state and county sales and use tax. Cities and school districts in county that impose tax on sales of residential electricity sold under a solar power purchase agreement will continue to impose sales and use tax at their current rates.
The sales tax rate on nonresidential energy sources and services is not affected by this change.
For more information, visit ST-22-4, Westchester County Local Sales and Use Tax Exemption on Residential Energy Sources and Services.
