2006 New York Code - Definitions.

 
    §  11-2014  Definitions. When used in this part, (1) "persons required
  to collect tax" or "person required to collect any tax imposed  by  this
  subchapter" shall include: every vendor of tangible personal property or
  services;  every recipient of amusement charges; and every operator of a
  hotel. Said terms shall also  include  any  officer  or  employee  of  a
  corporation  or  a dissolved corporation who as such officer or employee
  is under a duty to act  for  such  corporation  in  complying  with  any
  requirement of this subchapter and any member of a partnership.
    (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.
    (3)  "Tax"  shall  include  any tax imposed by section 11-2002 of this
  subchapter, or 11-2004 of this subchapter, and any amount payable to the
  tax commission by a person required to file a  return,  as  provided  in
  section 11-2020 of this part.
    (4)  "Property  and services the use of which is subject to tax" shall
  include: (a) all property sold to a person within the city,  whether  or
  not  the  sale  is  made  within  the city, the use of which property is
  subject to tax under section 11-2004 of this subchapter or  will  become
  subject  to  tax  when  such  property  is received by or comes into the
  possession  or  control  of  such  person  within  the  city;  (b)   all
  information  services  rendered  to a person within the city, whether or
  not such services are rendered from or at a location within  this  city;
  and  (c)  all services rendered to a person within this city, whether or
  not such services are performed within this city, upon tangible personal
  property the use of which is subject to tax  under  section  11-2004  of
  this  subchapter  or  will  become  subject to tax when such property is
  received by or comes into possession or control of  such  person  within
  this city.