2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 12 - Internet; Advertising, Vendor Status, Nexus.

§  12.  Internet; advertising, vendor status, nexus.  (a) For purposes
of subdivision (b) of this section,  the  term  "person"  shall  mean  a
corporation,  joint stock company or association, insurance corporation,
or banking corporation, as such terms are defined in section one hundred
eighty-three, one hundred eighty-four, or one hundred eighty-six, or  in
article  nine-A  or  thirty-three  of this chapter, imposing tax on such
entities.
(b) No person shall be subject to the taxes imposed under section  one
hundred eighty-three, one hundred eighty-four or one hundred eighty-six,
or  article  nine-A or thirty-three of this chapter, solely by reason of
(1) having  its  advertising  stored  on  a  server  or  other  computer
equipment  located  in this state (other than a server or other computer
equipment owned or leased by such person), or (2) having its advertising
disseminated or displayed on the Internet by  an  individual  or  entity
subject  to  tax  under  section  one  hundred eighty-three, one hundred
eighty-four or one hundred eighty-six, or article nine-A, twenty-two  or
thirty-three of this chapter.
(c)  A  person,  as such term is defined in subdivision (a) of section
eleven hundred one of this chapter, shall not be deemed to be a  vendor,
for  purposes  of article twenty-eight of this chapter, solely by reason
of (1) having its advertising stored  on  a  server  or  other  computer
equipment  located  in this state (other than a server or other computer
equipment owned or leased by such person), or (2) having its advertising
disseminated or displayed on the Internet by  an  individual  or  entity
subject  to  tax  under  section  one  hundred eighty-three, one hundred
eighty-four or one hundred eighty-six, or article nine-A, twenty-two  or
thirty-three of this chapter.
(d)(i)  Except  as  provided  in  clause  (B)  of subparagraph (ii) of
paragraph eight of subdivision (b) of section eleven hundred one of this
chapter, a person selling  telecommunication  services  or  an  Internet
access  service  shall  not  be  deemed  to be a vendor, for purposes of
article  twenty-eight  or  twenty-nine  of  this  chapter,  of  tangible
personal   property   or   services   sold  by  the  purchaser  of  such
telecommunication services or Internet  access  service  solely  because
such  purchaser  uses such telecommunication services or Internet access
service as a means to sell such tangible personal property or services.
(ii) For purposes of this subdivision, the term "person"  shall  refer
to  any  person within the meaning prescribed in either paragraph (c) of
subdivision one of section one hundred eighty-six-e of this  chapter  or
subdivision  (a) of section eleven hundred one of this chapter, the term
"telecommunication  services"  shall  have  the  meaning  prescribed  in
paragraph  (g) of subdivision one of section one hundred eighty-six-e of
this chapter, and the term "Internet  access  service"  shall  have  the
meaning  prescribed in subdivision (v) of section eleven hundred fifteen
of this chapter.