{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1606","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1606","heading":"§ 11-1606 Payment of the tax.","body":"The tax imposed hereunder shall be paid by the seller or supplier. However, where the tax has not been paid on a sale by such seller or supplier, the retailer shall be liable for tax thereon upon purchasing the container. Should sellers and suppliers having no business situs in the city, who sell containers to retailers within the city, pay the tax, the retailer purchasing the containers shall not be liable for the tax.","path":["New York City Administrative Code","Title 11","Chapter 16: Tax on Containers"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"3a7cb731ac889babfc5b4f55153358c82958d6dae009fe370b64d84747036a6d","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1605","next":"us-nyc/n.y.c.-admin.-code-11-1607"},"notice":"GroundRules: Original legal text. Not legal advice."}