N.Y. Tax Law § 800: Definitions

§ 800. Definitions. For the purposes of this article:

(a) Metropolitan commuter transportation district. The metropolitan

commuter transportation district ("MCTD") means the area of the state

included in the district created and governed by section twelve hundred

sixty-two of the public authorities law. The MCTD shall have two zones:

(1) MCTD zone one shall be comprised of the counties of Bronx, Kings,

New York, Queens, and Richmond.

(2) MCTD zone two shall be comprised of the counties of Dutchess,

Nassau, Orange, Putnam, Rockland, Suffolk and Westchester.

(b) Employer. Employer means an employer required by section six

hundred seventy-one of this chapter to deduct and withhold tax from

wages, other than

(1) any agency or instrumentality of the United States;

(2) the United Nations;

(3) an interstate agency or public corporation created pursuant to an

agreement or compact with another state or the Dominion of Canada;

(4) Any eligible educational institution. An "eligible educational

institution" shall mean any public school district, a board of

cooperative educational services, a public elementary or secondary

school, a school approved pursuant to article eighty-five or eighty-nine

of the education law to serve students with disabilities of school age,

or a nonpublic elementary or secondary school that provides instruction

in grade one or above, all public library systems as defined in

subdivision one of section two hundred seventy-two of the education law,

and all public and free association libraries as such terms are defined

in subdivision two of section two hundred fifty-three of the education

law; or

(5) any local government employer whose covered employees are within

MCTD zone two.

(c) Payroll expense. Payroll expense means wages and compensation as

defined in sections 3121 and 3231 of the internal revenue code (without

regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all

covered employees.

(d) Covered employee. Covered employee means an employee who is

employed within the MCTD.

(e) Net earnings from self-employment. Net earnings from

self-employment has the same meaning as in section 1402 of the internal

revenue code, provided, however, that for purposes of determining

whether the exclusion pursuant to paragraph 13 of subsection (a) of

section 1402 of the internal revenue code applies, an individual shall

not be considered a limited partner if the individual, directly or

indirectly, takes part in the control, or participates in the management

or operations of the partnership such that the individual is not a

passive investor, regardless of the individual's title or

characterization in a partnership or operating agreement.

(f) Local government employer. Local government employer means (1) a

county, city, town, village or any other political subdivision or civil

division of the state, (2) a public improvement or special district, (3)

a public authority, commission, community college, or public benefit

corporation, (4) any other public corporation, agency or instrumentality

or unit of government which exercises governmental powers under the laws

of the state, or (5) in the case of a county sheriff's office in those

counties where the office of sheriff is an elected position, both the

county and the sheriff, shall be designated as a joint public employer

for all purposes of this article.