Tax Refund/Reduction on Gas and Electric Bills

Properties that allocate 75% or more of total square footage to residential use are exempt from New York State Sales Tax, according to New York State Law (Section 1105-A).

The 8.875% Sales Tax typically charged in the five boroughs is comprised of 4.5% for City Tax and 4.375% for State Tax.  Property owners who fit the residential allocation criteria should check their utility bills to make sure they are charged only 4.5% sales tax.

If you are or have been overcharged, you can qualify for the exemption by filing NYS tax form TP-385 (download here) with your service provider:

Con Edison -- fax to 646-654-2636
                        contact Ms. Munoz 718-802-6510, or
                        Ms. Richardson 718-802-6504

National Grid -- fax to 718-643-1716, Attn:  Elliot Negron

You can request a refund of overpaid taxes, up to 3 years retrospectively, at:

                    NYS Tax Department
                    TDAB - Sales Tax  Refunds
                    W.A. Harriman Campus
                    Albany, NY 12227

Documentation to substantiate your claim should include:
  • Copies of bills showing the overcharge
  • Proof of payment
  • Form TP-385
  • Form AU-11 (download here)
  • Explanation of what was overcharged
  • Summary of total refund claimed