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New York Codes, Rules and Regulations

Subchapter A. Sales and Use Taxes

Part 526

Definitions

Department of Taxation and Finance

526.1General.526.2Person.526.3Purchase at retail.526.4Purchaser.526.5Receipt.526.6Retail sale.526.7Sale, selling or purchase.526.8Tangible personal property.526.9Use.526.10Vendor.526.11Persons required to collect tax.526.12Customer.526.13Tax.526.14Property and services the use of which is subject to tax.526.15Resident.