N.Y. Tax Law § 1254: Duty to collect taxes

§ 1254. Duty to collect taxes. (a) Every person required to collect

tax, as defined in section eleven hundred thirty-one, who is required to

collect any state tax imposed under sections eleven hundred five, eleven

hundred six or eleven hundred ten, shall at the same time collect any

applicable tax imposed by a city, county or school district under the

authority of sections twelve hundred ten, twelve hundred eleven, twelve

hundred twelve or twelve hundred twelve-A, and where the state tax is a

retail sales tax, shall also collect any compensating use tax which may

be applicable as provided in sections twelve hundred thirteen or twelve

hundred fourteen.

(b) Where the state of New York, any of its agencies,

instrumentalities, public corporations (including a public corporation

created pursuant to agreement or compact with another state or Canada)

or political subdivisions sells services or property of a kind

ordinarily sold by private persons it shall be considered a vendor for

purposes of the taxes imposed under the authority of sections twelve

hundred ten, twelve hundred eleven, twelve hundred twelve and twelve

hundred twelve-A and shall be required to collect the taxes imposed by

cities, counties and school districts under the authority of such

sections.