NY Tax L § 1131 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1131 - Definitions.

§ 1131. Definitions. When used in this part IV,  (1)  "Persons  required to collect tax" or "person required to collect any tax imposed by this article" shall include: every vendor of tangible personal property or services; every  recipient  of  amusement  charges; every  operator  of a hotel; and every marketplace provider with respect to sales of tangible personal property it facilitates  as  described  in paragraph  one  of subdivision (e) of section eleven hundred one of this article. Said terms shall also include any officer, director or employee of a corporation or of  a  dissolved  corporation,  any  employee  of  a partnership,  any employee or manager of a limited liability company, or any employee of  an  individual  proprietorship  who  as  such  officer, director,  employee  or  manager  is  under  a  duty  to  act  for  such corporation,  partnership,  limited  liability  company  or   individual proprietorship in complying with any requirement of this article, or has so  acted; and any member of a partnership or limited liability company. Provided, however, that any person who is a vendor solely by  reason  of clause  (D)  or  (E) of subparagraph (i) of paragraph (8) of subdivision (b) of section eleven hundred one of this article shall not be a "person required to collect any tax imposed by this article" until  twenty  days after the date by which such person is required to file a certificate of registration  pursuant  to  section  eleven  hundred thirty-four of this part.  (2) "Customer" shall include: every  purchaser  of  tangible  personal property  or  services; every patron paying or liable for the payment of any amusement charge; and every occupant of a room or rooms in a hotel.  (3) "Tax" shall include any tax imposed  by  sections  eleven  hundred five,  or  eleven  hundred  ten,  and  any  amount  payable  to  the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven.  (4) "Property and services the use of which is subject to  tax"  shall include:  (a) all property sold to a person within the state, whether or not the sale is made within the state, the  use  of  which  property  is subject  to tax under section eleven hundred ten of this article or will become subject to tax when such property is received by  or  comes  into the  possession  or  control  of  such  person within the state; (b) all information services, protective and  detective  services  and  interior decorating  and  design  services  as  such  services  are  described in subdivision (c) of section eleven hundred five of this article, rendered to a person within the state, whether or not such services are  rendered from  or  at a location within the state; (c) all services rendered to a person within the state, whether or  not  such  services  are  performed within  the  state,  upon tangible personal property the use of which is subject to tax under section eleven hundred ten of this article or  will become  subject  to  tax when such property is received by or comes into possession or control of such person within the state; (d) all  property sold  by  a  person making sales described in clause (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred  one of  this  article to a person described in such clause (F) who purchases such property at retail, whether or not the  sale  is  made  within  the state;  (e)  all telephone answering service rendered to a person within the state, whether or not such services are performed within the  state, the  use  of which is subject to tax under section eleven hundred ten of this article or will become subject to tax when such service is received by or comes into possession or control of such person within the  state; (f)  all  prepaid telephone calling services sold to a person within the state, whether or not the sale is made within  the  state,  the  use  of which  services  are  subject to tax under section eleven hundred ten of this article or will become  subject  to  tax  when  such  services  are  received by or come into the possession or control of such person within the  state,  and  whether or not such services are rendered from or at a location within the state; and (g) all gas  or  electricity  sold  to  a person  within  the  state,  whether  or not the sale is made within the state, the use of which is subject to tax under section  eleven  hundred ten of this article or will become subject to tax when it is received by or comes into the possession or control of such person within the state, and  whether  or  not  it  is  rendered from or at a location within the state.  (5) "Show promoter" shall include any person who, either  directly  or indirectly, rents, leases or grants a license to use space to any person for  the  display for sale or for the sale of tangible personal property or services subject to tax, at more than three shows during the calendar year, or who operates more than three shows during  the  calendar  year. For  purposes  of  determining  whether  three shows have been held, the conduct of an activity described in subdivision six on one day alone  or on  a  series  of  up  to  seven  consecutive  days  shall  be deemed to constitute a single show.  (6) "Show" shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any  similar  show,  whether held  regularly  or of a temporary nature, at which more than one vendor displays for sale  or  sells  tangible  personal  property  or  services subject to tax.  (7)  "Show  vendor"  shall include any person who displays for sale or sells, at a show, tangible personal property or services subject to tax.  (8) "Entertainment promoter"  shall  include  any  person  who  either directly or indirectly rents, leases or grants a license to use space to an  entertainment  vendor  at  the  facility or site of an entertainment event, or who under any other arrangement authorizes such  a  vendor  to sell tangible personal property at such facility or site, and any person who  has  any  management  responsibility  with respect to such a vendor making such sales at  such  an  event.  "Entertainment  promoter"  shall include  the  owner  or  operator  of  any  facility  or  site  where an entertainment event is held and where sales are made by an entertainment vendor. Where two or  more  persons  are  entertainment  promoters  with respect  to  the same entertainment event, any requirement imposed on an entertainment promoter under this article  which  is  an  obligation  or responsibility imposed solely on entertainment promoters shall be deemed to  be  satisfied with respect to such entertainment event, when any one such promoter complies with any such requirement.  (9) "Entertainment event" shall include concerts, athletic contests or exhibitions, other than amateur sports competition,  and  other  similar forms  of  entertainment,  irrespective  of both the kind of facility or site where such event is held and whether such event  has  an  admission charge  subject  to  tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at  the same  location. For purposes of this subdivision an event does not occur on a regular, systematic or recurring basis when such event consists  of less  than  four  performances  in a weekly period by the same person or persons at the same facility  or  site,  or  with  respect  to  athletic contests  or  exhibitions  which involve competition between teams, when such competition consists of less than five contests in a yearly  period by at least one team at the same facility or site. In order for an event to  be  an entertainment event, the facility or site where such an event is held must have an attendance capacity of greater  than  one  thousand persons,  except that the commissioner may prescribe by regulation for a minimum attendance capacity of greater than one thousand persons.  (10) "Entertainment vendor" shall include any person who  makes  sales of  tangible personal property subject to tax at an entertainment event. Such tangible personal property shall include  but  is  not  limited  to wearing  apparel,  recordings,  programs,  posters,  buttons  and  other paraphernalia or souvenirs sold by such persons.  (11)  "Temporary  vendor"  shall include any person who makes sales of tangible personal property or services subject to tax (other than  at  a show  or entertainment event) in not more than two consecutive quarterly periods in any twelve  month  period,  as  such  quarterly  periods  are described  in  subdivision  (b)  of section eleven hundred thirty-six of this article.