2023 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.