2006 New York Code - Definitions.

 
    §  11-2001  Definitions.  (a)  When  used  in this subchapter the term
  "person" includes  an  individual,  partnership,  society,  association,
  joint-stock  company,  corporation, estate, receiver, trustee, assignee,
  referee, and any other person acting in a  fiduciary  or  representative
  capacity, whether appointed by a court or otherwise, and any combination
  of the foregoing.
    (b) When used in this subchapter for the purposes of the taxes imposed
  by  subdivisions  (a),  (b), (c) and (d) of section 11-2002 of this part
  and by section 11-2004 of this part, the following terms shall mean:
    (1) Purchase at retail. A purchase by any person for any purpose other
  than those set forth in clauses (A)  and  (B)  of  subparagraph  (i)  of
  paragraph four of this subdivision.
    (2) Purchaser. A person who purchases property or to whom are rendered
  services, the receipts from which are taxable under this subchapter.
    (3)  Receipt.  The  amount  of  the sale price of any property and the
  charge for any service taxable under this subchapter, valued  in  money,
  whether  received  in money or otherwise, including any amount for which
  credit is allowed by the vendor to the purchaser, without any  deduction
  for  expenses  or  early payment discounts, but excluding any credit for
  tangible personal property accepted in part  payment  and  intended  for
  resale  and  excluding  the  cost of transportation of tangible personal
  property sold at retail where such cost  is  separately  stated  in  the
  written contract, if any, and on the bill rendered to the purchaser. For
  special  rules governing computation of receipts, see section 11-2005 of
  this part.
    (4) Retail sale. (i) A sale  of  tangible  personal  property  to  any
  person  for  any  purpose,  other  than:  (A) for resale as such or as a
  physical component part of tangible personal property, (B)  for  use  by
  that  person  in performing the services subject to tax under paragraphs
  one, two, three and five of subdivision (c) of section 11-2002  of  this
  part where the property so sold becomes a physical component part of the
  property  upon which the services are performed or where the property so
  sold is later actually transferred to the purchaser of  the  service  in
  conjunction  with  the  performance  of  the  service  subject  to  tax.
  Notwithstanding the preceding provisions of this subparagraph, a sale of
  any  tangible  personal  property  to  a  contractor,  subcontractor  or
  repairman for use or consumption in erecting structures or buildings, or
  building  on,  or  otherwise adding to, altering, improving or repairing
  real property, property or land, as the terms real property, property or
  land are defined in the real property tax law, is deemed to be a  retail
  sale  regardless  of  whether  the  tangible  personal property is to be
  resold as such before it is so used or consumed.
    (ii) The term retail sale does not include:
    (A) The transfer of  tangible  personal  property  to  a  corporation,
  solely  in  consideration  for  the issuance of its stock, pursuant to a
  merger or consolidation effected under the laws of New York or any other
  jurisdiction.
    (B) The distribution of property by a corporation to its  stockholders
  as a liquidating dividend.
    (C)  The  distribution of property by a partnership to its partners in
  whole or partial liquidation.
    (D) The transfer of property to a corporation upon its organization in
  consideration for the issuance of its stock.
    (E) The contribution of property to a partnership in consideration for
  a partnership interest therein.
    (5) Sale, selling or purchase. Any transfer of title or possession  or
  both,  exchange  or  barter, rental, lease or license to use or consume,
  conditional or otherwise, in any manner or by any means whatsoever for a


  consideration, or any agreement therefor, including the rendering of any
  service, taxable under  this  subchapter  for  a  consideration  or  any
  agreement therefor.
    (6)  Tangible  personal  property.  Corporeal personal property of any
  nature. However, except for purposes of the tax imposed  by  subdivision
  (b)  of  section  11-2002 of this part, such term shall not include gas,
  electricity, refrigeration and steam.
    (7) Use. The exercise of any right or  power  over  tangible  personal
  property  by  the purchaser thereof and includes, but is not limited to,
  the receiving, storage or any keeping or retention  for  any  length  of
  time,  withdrawal from storage, any installation, any affixation to real
  or personal property, or any consumption of such property.
    (8) Vendor. (i) The term "vendor" includes:
    (A) A person making sales of tangible personal property  or  services,
  the  receipts from which are taxed by this subchapter including a person
  who makes sales of tangible personal property or performs services  upon
  tangible personal property where delivery (as defined in section 11-2008
  of this part) of such property occurs or will occur in this city;
    (B)  A  person maintaining a place of business in the state and making
  sales, whether at such place of business or elsewhere, to persons within
  the city of tangible personal property or services, the use of which  is
  taxed  by this subchapter including a person who makes sales of tangible
  personal property or performs services upon tangible  personal  property
  where  delivery  (as  defined  in  section 11-2008 of this part) of such
  property occurs or will occur in this city;
    (C) A person who solicits business either  by  employees,  independent
  contractors,  agents  or  other  representatives  or  by distribution of
  catalogs or other advertising matter and by reason thereof  makes  sales
  to  persons  within this city of tangible personal property or services,
  the use of which is taxed by this subchapter;
    (D) Any other person making sales  to  persons  within  this  city  of
  tangible  personal  property  or  services, the use of which is taxed by
  this subchapter, who may be authorized by the tax commission to  collect
  such tax by part two of this subchapter;
    (E)  The  state  of  New York, any of its agencies, instrumentalities,
  public corporations (including a public corporation created pursuant  to
  an  agreement  or  compact  with  another  state or Canada) or political
  subdivisions when such entity sells  services  or  property  of  a  kind
  ordinarily sold by private persons;
    (F)  A  person  who sells one or more motor vehicles to a purchaser or
  purchasers who reside in this city and  who,  under  the  provisions  of
  subdivision  (a)  of  section twelve hundred fourteen of the tax law, is
  required to collect a tax imposed by this subchapter from the purchaser.
    (ii) In addition, when in the opinion of  the  tax  commission  it  is
  necessary  for  the efficient administration of this subchapter to treat
  any salesman, representative, peddler or canvasser as the agent  of  the
  vendor,  distributor,  supervisor  or  employer  under  whom  he  or she
  operates or from whom he or she obtains tangible personal property  sold
  by  him  or  her  or  for  whom  he  or  she  solicits business, the tax
  commission may, in its  discretion,  treat  such  agent  as  the  vendor
  jointly  responsible  with his or her principal, distributor, supervisor
  or employer for the collection and payment over of the tax.
    (c) When used in this subchapter for the purposes of the  tax  imposed
  under  subdivision  (e)  of  section 11-2002 of this part, the following
  terms shall mean:
    (1) Hotel. A building or portion of it which  is  regularly  used  and
  kept  open  as such for the lodging of guests. The term "hotel" includes


  an apartment hotel, a motel, boarding house  or  club,  whether  or  not
  meals are served.
    (2)  Occupancy.  The  use  or  possession,  or the right to the use or
  possession, of any room in a hotel.
    (3) Occupant. A person who, for a consideration, uses,  possesses,  or
  has  the  right  to use or possess, any room in a hotel under any lease,
  concession, permit, right of access, license to use or other  agreement,
  or otherwise.
    (4) Operator. Any person operating a hotel.
    (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
  for at least ninety consecutve days  shall  be  considered  a  permanent
  resident with regard to the period of such occupancy.
    (6)  Rent.  The  consideration  received for occupany valued in money,
  whether received in money or otherwise.
    (7) Room. Any room or rooms of any kind in any part or  portion  of  a
  hotel,  which  is  available for or let out for any purpose other than a
  place of assembly.
    (d) When used in this subchapter for purposes of the tax imposed under
  subdivision (f) of section 11-2002 of this  part,  the  following  terms
  shall mean:
    (1)  Active  annual  member. A member who is not a life member but who
  enjoys full club privileges as distinguished from the privileges enjoyed
  by a person holding a nonresident membership, an  associate  membership,
  or other partial or restricted membership.
    (2)  Admission  charge.  The  amount paid for admission, including any
  service charge and any charge for entertainment or amusement or for  the
  use of facilities therefor.
    (3)  Amusement  charge.  Any  admission charge, dues or charge of roof
  garden, cabaret or other similar place.
    (4) Charge of a roof garden,  cabaret  or  other  similar  place.  Any
  charge  made  for  admission,  refreshment, service, or merchandise at a
  roof garden, cabaret or other similar place.
    (5) Dramatic or musical arts admission charge.  Any  admission  charge
  paid for admission to a theatre, opera house, concert hall or other hall
  or  place  of  assembly  for  a  live dramatic, choreographic or musical
  performance.
    (6) Dues.  Any  dues  or  membership  fee  including  any  assessment,
  irrespective  of  the purpose for which made, and any charges for social
  or sports privileges or facilities. Dues of a life member  shall  be  an
  annual equivalent to the amount paid as dues, within this definition, by
  an  active annual member, whether or not the life member paid for his or
  her life  membership  prior  to  the  imposition  of  the  tax  by  this
  subchapter.
    (7)  Initiation fee. Any payment, contribution, or loan, required as a
  condition  precedent  to  membership,  whether  or  not  such   payment,
  contribution  or  loan  is  evidenced  by  a  certificate of interest or
  indebtedness or share of  stock,  and  irrespective  of  the  person  or
  organization to whom paid, contributed or loaned.
    (8)  Lessor.  Any  person who is the owner, licensee, or lessee of any
  place of amusement or roof garden, cabaret or other similar place  which
  he  or she leases, subleases or grants a license to use to other persons
  who make amusement charges or admission charges.
    (9) Patron. Any  person  who  pays  an  amusement  charge  or  who  is
  otherwise  required to pay the tax imposed under such subdivision (f) of
  section 11-2002 of this part.
    (10)  Place  of  amusement.  Any  place  where  any   facilities   for
  entertainment, amusement, or sports are provided.


    (11) Recipient. Any person who collects or receives or is under a duty
  to collect an amusement charge.
    (12)  Roof  garden,  cabaret  or other similar place. Any roof garden,
  cabaret or other similar place which furnishes a public performance  for
  profit.
    (13)  Social  or  athletic  club.  Any club or organization of which a
  material purpose or activity is social or athletic.
    (e) When used in this subchapter the following terms shall mean:
    (1) City or this city. The city of New York.
    (2) Tax commission. The tax commission of the state of New York.
    (3) Comptroller. The comptroller of the state of New York.