N.Y. Tax Law § 1131 (2026)

§ 1131. Definitions. When used in this part IV,
  (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 or short term rental unit; every booking
service with respect to the rent for every occupancy of a short term
rental unit it facilitates as described in paragraph ten of subdivision
(c) of section eleven hundred one of this article; 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 eight 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. Such terms shall not include an
operator of a short term rental unit who rents out the operator's own
property for three days or fewer in a calendar year and does not use a
booking service to facilitate such rental.
  (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
or short term rental unit.
  (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.