(a) Vendor to collect. -- For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in sections two and eight of this article, the vendor shall collect from the purchaser the tax as provided under this article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.

(b) Amount of tax. -- The general consumer sales and service tax imposed by this article shall be at the rate of ~~6¢ on the dollar~~ six percent of the sales price of ~~sales or services~~ tangible personal property, digital products, digital code, custom software or taxable service purchased, excluding gasoline and special fuel sales, which remain taxable at the rate of ~~5¢ on the dollar of sales~~ five percent: Provided, That beginning July 1, 2017, the general consumers sales and service tax rate shall be six and fifty hundredths percent of the sales price, excluding sales of gasoline and special fuel, which remain taxable at the rate of five percent as provided in section eighteen-b of this article, and sales of motor vehicles, which are taxable as provided in section three-c of this article.

(c) Calculation tax on fractional parts of a dollar until January 1, 2004. -- There shall be no tax on sales where the monetary consideration is 5¢ or less. The amount of the tax shall be computed as follows:

~~(1) On each sale, where the monetary consideration is from 6¢ to 16¢, both inclusive, 1¢.~~

~~(2) On each sale, where the monetary consideration is from 17¢ to 33¢, both inclusive, 2¢.~~

~~(3) On each sale, where the monetary consideration is from 34¢ to 50¢, both inclusive, 3¢.~~

~~(4) On each sale, where the monetary consideration is from 51¢ to 67¢, both inclusive, 4¢.~~

~~(5) On each sale, where the monetary consideration is from 68¢ to 84¢, both inclusive, 5¢.~~

~~(6) On each sale, where the monetary consideration is from 85¢ to $1, both inclusive, 6¢.~~

(7) If the sale price is in excess of $1, 6¢ on each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: 1¢ on the fractional part of the dollar if less than 17¢; 2¢ on the fractional part of the dollar if in excess of 16¢ but less than 34¢; 3¢ on the fractional part of the dollar if in excess of 33¢ but less than 51¢; 4¢ on the fractional part of the dollar if in excess of 50¢ but less than 68¢; 5¢ on the fractional part of the dollar if in excess of 67¢ but less than 85¢; and 6¢ on the fractional part of the dollar if in excess of 84¢. For example, the tax on sales from $1.01 to $1.16, both inclusive, 7¢; on sales from $1.17 to $1.33, both inclusive, 8¢; on sales from $1.34 to $1.50, both inclusive, 9¢; on sales from $1.51 to $1.67, both inclusive, 10¢; on sales from $1.68 to $1.84, both inclusive, 11¢ and on sales from $1.85 to $2, both inclusive, 12¢: Provided, That beginning January 1, 2004, tax due under this article shall be calculated as provided in subsection (d) of this subsection and this subsection (c) does not apply to sales made after December 31, 2003.

~~(d)~~ (c) Calculation of tax on fractional parts of a dollar ~~after December 31, 2003~~. - ~~Beginning January 1, 2004, the~~ The tax computation under subsection (b) of this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

~~(e)~~ (d) No aggregation of separate sales transactions, exception for coin-operated devices.- Separate sales, such as daily or weekly deliveries, shall not be aggregated for the purpose of computation of the tax even though the sales are aggregated in the billing or payment therefor. Notwithstanding any other provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the purpose of computation of this tax.

~~(f)~~ (e) Rate of tax on certain mobile homes. - Notwithstanding any provision of this article to the contrary, ~~after December 31, 2003~~, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to ~~six percent of~~ fifty percent of the sales price multiplied by the general rate of the consumers sales and service tax specified in this section.

~~(g)~~ (f) Construction; custom software, digital goods and digital code. - ~~After December 31, 2003, whenever~~ Whenever the words “tangible personal property” or “property” appear in this article, the same shall also include the words "custom software," “digital products” and “digital code.”

~~(h)~~ (g) Computation of tax on sales of gasoline and special fuel. - The method of computation of tax provided in this section does not apply to sales of gasoline and special fuel.

(h) Reduction of general consumers sales and service tax rate. -- In the event that the calculations and measurements made by the Tax Commissioner under the provisions of paragraph (B), subdivision (1), subsection (e), section four-g, article twenty-one of this chapter effect the reduction of the tax rates sections as provided in subsection (d) of that section, then the Tax Commissioner shall make an additional determination as follows:

(1) The Tax Commissioner shall first measure the rolling average of cumulative collections of taxes imposed by this article and articles fifteen-a and twenty-one of this chapter that were deposited into the General Revenue Fund of the state through the end of that fiscal year and each of the four fiscal years immediately preceding that fiscal year. The Commissioner shall also make a similar measurement of those collections for the five-year period immediately preceding that fiscal year. If the application of the first measurement against the second measurement demonstrates an increase in those collections, then the Tax Commissioner shall determine the amount of that increase in dollars. The Tax Commissioner shall then determine the anticipated cumulative fiscal cost to the state in dollars of (A) the further reduction in the tax rates imposed by section three of this article as provided in subsection (d), section four-g, article twenty-one of this chapter during the next ensuing calendar year; and (B) a reduction in the general consumers sales and service and use tax rates from 6.5% to 6.25%.

(2) If the cumulative fiscal cost to the state determined in subdivision (2) of this subsection does not exceed the increase in collections, all as measured and calculated by the Tax Commissioner under subdivision (1) of this subsection, then the general consumers sales and service and use tax rates are reduced from 6.5% to 6.25%, effective on and after January 1 of the year in which the final reduction in the tax rates specified in section four-g, article twenty-one of this chapter takes effect.”