N.Y. Tax Law 1131 – Definitions
§ 1131. Definitions. When used in this part IV,
Terms Used In N.Y. Tax Law 1131
- Article: means a prose composition, including commentaries, reviews, editorials, op-eds, letters to the editor, and reader comments on articles. See N.Y. Tax Law 1101
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Entertainment event: shall include concerts, athletic contests or exhibitions, other than amateur sports competition, and other similar forms of entertainment, irrespective of both the kind of facility or site where such event is held and whether such event has an admission charge subject to tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at the same location. See N.Y. Tax Law 1131
- Entertainment promoter: shall include any person who either directly or indirectly rents, leases or grants a license to use space to an entertainment vendor at the facility or site of an entertainment event, or who under any other arrangement authorizes such a vendor to sell tangible personal property at such facility or site, and any person who has any management responsibility with respect to such a vendor making such sales at such an event. See N.Y. Tax Law 1131
- Entertainment vendor: shall include any person who makes sales of tangible personal property subject to tax at an entertainment event. See N.Y. Tax Law 1131
- hotel: includes an apartment hotel, a motel, boarding house or club, whether or not meals are served. See N.Y. Tax Law 1101
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: includes an individual, partnership, limited liability company, 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. See N.Y. Tax Law 1101
- Personal property: All property that is not real property.
- Show: shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells tangible personal property or services subject to tax. See N.Y. Tax Law 1131
- Tax: shall include any tax imposed by sections eleven hundred five, or eleven hundred ten, and any amount payable to the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven. See N.Y. Tax Law 1131
- vendor: includes :
(A) A person making sales of tangible personal property or services, the receipts from which are taxed by this article;
(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 state of tangible personal property or services, the use of which is taxed by this article;
(C) A person who solicits business either:
(I) by employees, independent contractors, agents or other representatives; or
(II) by distribution of catalogs or other advertising matter, without regard to whether such distribution is the result of regular or systematic solicitation, if such person has some additional connection with the state which satisfies the nexus requirement of the United States constitution; and by reason thereof makes sales to persons within the state of tangible personal property or services, the use of which is taxed by this article;
(D) A person who makes sales of tangible personal property or services, the use of which is taxed by this article, and who regularly or systematically delivers such property or services in this state by means other than the United States mail or common carrier;
(E) A person who regularly or systematically solicits business in this state by the distribution, without regard to the location from which such distribution originated, of catalogs, advertising flyers or letters, or by any other means of solicitation of business, to persons in this state and by reason thereof makes sales to persons within the state of tangible personal property, the use of which is taxed by this article, if such solicitation satisfies the nexus requirement of the United States constitution;
(F) A person making sales of tangible personal property, the use of which is taxed by this article, where such person retains an ownership interest in such property and where such property is brought into this state by the person to whom such property is sold and the person to whom such property is sold becomes or is a resident or uses such property in any manner in carrying on in this state any employment, trade, business or profession;
(G) Any other person making sales to persons within the state of tangible personal property or services, the use of which is taxed by this article, who may be authorized by the commissioner of taxation and finance to collect such tax by part IV of this article;
(H) The state of New York, any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to 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; and
(I) A seller of tangible personal property or services, the use of which is taxed by this article if either (I) an affiliated person that is a vendor as otherwise defined in this paragraph uses in the state trademarks, service marks, or trade names that are the same as those the seller uses; or (II) an affiliated person engages in activities in the state that inure to the benefit of the seller, in its development or maintenance of a market for its goods or services in the state, to the extent that those activities of the affiliate are sufficient to satisfy the nexus requirement of the United States constitution. See N.Y. Tax Law 1101
(1) "Persons required to collect tax" or "person required to collect any tax imposed by this article" shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article. Said terms shall also include any officer, director or employee of a corporation or of a dissolved corporation, any employee of a partnership, any employee or manager of a limited liability company, or any employee of an individual proprietorship who as such officer, director, employee or manager is under a duty to act for such corporation, partnership, limited liability company or individual proprietorship in complying with any requirement of this article, or has so acted; and any member of a partnership or limited liability company. Provided, however, that any person who is a vendor solely by reason of clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision (b) of section eleven hundred one of this article shall not be a "person required to collect any tax imposed by this article" until twenty days after the date by which such person is required to file a certificate of registration pursuant to section eleven hundred thirty-four of this part.
(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 sections eleven hundred five, or eleven hundred ten, and any amount payable to the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven.
(4) "Property and services the use of which is subject to tax" shall include: (a) all property sold to a person within the state, whether or not the sale is made within the state, the use of which property is subject to tax under section eleven hundred ten of this article or will become subject to tax when such property is received by or comes into the possession or control of such person within the state; (b) all information services, protective and detective services and interior decorating and design services as such services are described in subdivision (c) of section eleven hundred five of this article, rendered to a person within the state, whether or not such services are rendered from or at a location within the state; (c) all services rendered to a person within the state, whether or not such services are performed within the state, upon tangible personal property the use of which is subject to tax under section eleven hundred ten of this article or will become subject to tax when such property is received by or comes into possession or control of such person within the state; (d) all property sold by a person making sales described in clause (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article to a person described in such clause (F) who purchases such property at retail, whether or not the sale is made within the state; (e) all telephone answering service rendered to a person within the state, whether or not such services are performed within the state, the use of which is subject to tax under section eleven hundred ten of this article or will become subject to tax when such service is received by or comes into possession or control of such person within the state; (f) all prepaid telephone calling services sold to a person within the state, whether or not the sale is made within the state, the use of which services are subject to tax under section eleven hundred ten of this article or will become subject to tax when such services are received by or come into the possession or control of such person within the state, and whether or not such services are rendered from or at a location within the state; and (g) all gas or electricity sold to a person within the state, whether or not the sale is made within the state, the use of which is subject to tax under section eleven hundred ten of this article or will become subject to tax when it is received by or comes into the possession or control of such person within the state, and whether or not it is rendered from or at a location within the state.
(5) "Show promoter" shall include any person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property or services subject to tax, at more than three shows during the calendar year, or who operates more than three shows during the calendar year. For purposes of determining whether three shows have been held, the conduct of an activity described in subdivision six on one day alone or on a series of up to seven consecutive days shall be deemed to constitute a single show.
(6) "Show" shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells tangible personal property or services subject to tax.
(7) "Show vendor" shall include any person who displays for sale or sells, at a show, tangible personal property or services subject to tax.
(8) "Entertainment promoter" shall include any person who either directly or indirectly rents, leases or grants a license to use space to an entertainment vendor at the facility or site of an entertainment event, or who under any other arrangement authorizes such a vendor to sell tangible personal property at such facility or site, and any person who has any management responsibility with respect to such a vendor making such sales at such an event. "Entertainment promoter" shall include the owner or operator of any facility or site where an entertainment event is held and where sales are made by an entertainment vendor. Where two or more persons are entertainment promoters with respect to the same entertainment event, any requirement imposed on an entertainment promoter under this article which is an obligation or responsibility imposed solely on entertainment promoters shall be deemed to be satisfied with respect to such entertainment event, when any one such promoter complies with any such requirement.
(9) "Entertainment event" shall include concerts, athletic contests or exhibitions, other than amateur sports competition, and other similar forms of entertainment, irrespective of both the kind of facility or site where such event is held and whether such event has an admission charge subject to tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at the same location. For purposes of this subdivision an event does not occur on a regular, systematic or recurring basis when such event consists of less than four performances in a weekly period by the same person or persons at the same facility or site, or with respect to athletic contests or exhibitions which involve competition between teams, when such competition consists of less than five contests in a yearly period by at least one team at the same facility or site. In order for an event to be an entertainment event, the facility or site where such an event is held must have an attendance capacity of greater than one thousand persons, except that the commissioner may prescribe by regulation for a minimum attendance capacity of greater than one thousand persons.
(10) "Entertainment vendor" shall include any person who makes sales of tangible personal property subject to tax at an entertainment event. Such tangible personal property shall include but is not limited to wearing apparel, recordings, programs, posters, buttons and other paraphernalia or souvenirs sold by such persons.
(11) "Temporary vendor" shall include any person who makes sales of tangible personal property or services subject to tax (other than at a show or entertainment event) in not more than two consecutive quarterly periods in any twelve month period, as such quarterly periods are described in subdivision (b) of section eleven hundred thirty-six of this article.