§ 1131 — Definitions

New York § 1131

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Administrative Provisions
• Art. 28: Sales and Compensating Use Taxes

Text

§ 1131. Definitions. When used in this part IV,\n (1) "Persons required to collect tax" or "person required to collect\nany tax imposed by this article" shall include: every vendor of tangible\npersonal property or services; every recipient of amusement charges;\nevery operator of a hotel or short term rental unit; every booking\nservice with respect to the rent for every occupancy of a short term\nrental unit it facilitates as described in paragraph ten of subdivision\n(c) of section eleven hundred one of this article; and every marketplace\nprovider with respect to sales of tangible personal property it\nfacilitates as described in paragraph one of subdivision (e) of section\neleven hundred one of this article. Said terms shall also include any\nofficer, director or employee of a corporation or of a dissolved\ncorporation, any employee of a partnership, any employee or manager of a\nlimited liability company, or any employee of an individual\nproprietorship who as such officer, director, employee or manager is\nunder a duty to act for such corporation, partnership, limited liability\ncompany or individual proprietorship in complying with any requirement\nof this article, or has so acted; and any member of a partnership or\nlimited liability company. Provided, however, that any person who is a\nvendor solely by reason of clause (D) or (E) of subparagraph (i) of\nparagraph eight of subdivision (b) of section eleven hundred one of this\narticle shall not be a "person required to collect any tax imposed by\nthis article" until twenty days after the date by which such person is\nrequired to file a certificate of registration pursuant to section\neleven hundred thirty-four of this part. Such terms shall not include an\noperator of a short term rental unit who rents out the operator's own\nproperty for three days or fewer in a calendar year and does not use a\nbooking service to facilitate such rental.\n (2) "Customer" shall include: every purchaser of tangible personal\nproperty or services; every patron paying or liable for the payment of\nany amusement charge; and every occupant of a room or rooms in a hotel\nor short term rental unit.\n (3) "Tax" shall include any tax imposed by sections eleven hundred\nfive, or eleven hundred ten, and any amount payable to the tax\ncommission by a person required to file a return, as provided in section\neleven hundred thirty-seven.\n (4) "Property and services the use of which is subject to tax" shall\ninclude: (a) all property sold to a person within the state, whether or\nnot the sale is made within the state, the use of which property is\nsubject to tax under section eleven hundred ten of this article or will\nbecome subject to tax when such property is received by or comes into\nthe possession or control of such person within the state; (b) all\ninformation services, protective and detective services and interior\ndecorating and design services as such services are described in\nsubdivision (c) of section eleven hundred five of this article, rendered\nto a person within the state, whether or not such services are rendered\nfrom or at a location within the state; (c) all services rendered to a\nperson within the state, whether or not such services are performed\nwithin the state, upon tangible personal property the use of which is\nsubject to tax under section eleven hundred ten of this article or will\nbecome subject to tax when such property is received by or comes into\npossession or control of such person within the state; (d) all property\nsold by a person making sales described in clause (F) of subparagraph\n(i) of paragraph eight of subdivision (b) of section eleven hundred one\nof this article to a person described in such clause (F) who purchases\nsuch property at retail, whether or not the sale is made within the\nstate; (e) all telephone answering service rendered to a person within\nthe state, whether or not such services are performed within the state,\nthe use of which is subject to tax under section eleven hundred ten of\nthis article or will become subject to tax when such service is received\nby or comes into possession or control of such person within the state;\n(f) all prepaid telephone calling services sold to a person within the\nstate, whether or not the sale is made within the state, the use of\nwhich services are subject to tax under section eleven hundred ten of\nthis article or will become subject to tax when such services are\nreceived by or come into the possession or control of such person within\nthe state, and whether or not such services are rendered from or at a\nlocation within the state; and (g) all gas or electricity sold to a\nperson within the state, whether or not the sale is made within the\nstate, the use of which is subject to tax under section eleven hundred\nten of this article or will become subject to tax when it is received by\nor comes into the possession or control of such person within the state,\nand whether or not it is rendered from or at a location within the\nstate.\n (5) "Show promoter" shall include any person who, either directly or\nindirectly, rents, leases or grants a license to use space to any person\nfor the display for sale or for the sale of tangible personal property\nor services subject to tax, at more than three shows during the calendar\nyear, or who operates more than three shows during the calendar year.\nFor purposes of determining whether three shows have been held, the\nconduct of an activity described in subdivision six on one day alone or\non a series of up to seven consecutive days shall be deemed to\nconstitute a single show.\n (6) "Show" shall include a flea market, craft show, antique show, coin\nshow, stamp show, comic book show, fair and any similar show, whether\nheld regularly or of a temporary nature, at which more than one vendor\ndisplays for sale or sells tangible personal property or services\nsubject to tax.\n (7) "Show vendor" shall include any person who displays for sale or\nsells, at a show, tangible personal property or services subject to tax.\n (8) "Entertainment promoter" shall include any person who either\ndirectly or indirectly rents, leases or grants a license to use space to\nan entertainment vendor at the facility or site of an entertainment\nevent, or who under any other arrangement authorizes such a vendor to\nsell tangible personal property at such facility or site, and any person\nwho has any management responsibility with respect to such a vendor\nmaking such sales at such an event. "Entertainment promoter" shall\ninclude the owner or operator of any facility or site where an\nentertainment event is held and where sales are made by an entertainment\nvendor. Where two or more persons are entertainment promoters with\nrespect to the same entertainment event, any requirement imposed on an\nentertainment promoter under this article which is an obligation or\nresponsibility imposed solely on entertainment promoters shall be deemed\nto be satisfied with respect to such entertainment event, when any one\nsuch promoter complies with any such requirement.\n (9) "Entertainment event" shall include concerts, athletic contests or\nexhibitions, other than amateur sports competition, and other similar\nforms of entertainment, irrespective of both the kind of facility or\nsite where such event is held and whether such event has an admission\ncharge subject to tax, where the person or persons performing at such\nevent do not perform on a regular, systematic or recurring basis at the\nsame location. For purposes of this subdivision an event does not occur\non a regular, systematic or recurring basis when such event consists of\nless than four performances in a weekly period by the same person or\npersons at the same facility or site, or with respect to athletic\ncontests or exhibitions which involve competition between teams, when\nsuch competition consists of less than five contests in a yearly period\nby at least one team at the same facility or site. In order for an event\nto be an entertainment event, the facility or site where such an event\nis held must have an attendance capacity of greater than one thousand\npersons, except that the commissioner may prescribe by regulation for a\nminimum attendance capacity of greater than one thousand persons.\n (10) "Entertainment vendor" shall include any person who makes sales\nof tangible personal property subject to tax at an entertainment event.\nSuch tangible personal property shall include but is not limited to\nwearing apparel, recordings, programs, posters, buttons and other\nparaphernalia or souvenirs sold by such persons.\n (11) "Temporary vendor" shall include any person who makes sales of\ntangible personal property or services subject to tax (other than at a\nshow or entertainment event) in not more than two consecutive quarterly\nperiods in any twelve month period, as such quarterly periods are\ndescribed in subdivision (b) of section eleven hundred thirty-six of\nthis article.\n