N.Y. Tax Law § 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 or short term rental unit; every booking

service with respect to the rent for every occupancy of a short term

rental unit it facilitates as described in paragraph ten of subdivision

(c) of section eleven hundred one of this article; 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 eight 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. Such terms shall not include an

operator of a short term rental unit who rents out the operator's own

property for three days or fewer in a calendar year and does not use a

booking service to facilitate such rental.

(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

or short term rental unit.

(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.