Rockland County imposes sales and use tax on residential energy sources and services Effective September 1, 2012, Rockland County has repealed its exemption on residential energy sources and services from its sales and use tax. The county tax rate imposed on residential energy sources and services in Rockland County will be 4%. For more information, see locality notice ST-12-1, Rockland County Local Sales and Use Tax on Residential Energy Sources and Services Effective September 1, 2012, and Publication 718-R, Local Sales and Use Tax Rates on Residential Energy Sources and Services. To view the document, please see: http://www.tax.ny.gov/pdf/publications/sales/pub718r.pdf