1. (1) Every person who makes sales of tangible personal property as a vendor. See section 526.10 of this Part.
2. (2) Every person who makes sales of services which are taxed under section 1105(b), (c) or (d) of the Tax Law.
3. (3) Every person who is the recipient of admission charges, or charges of roof garden or a cabarets.
4. (4) Every person who is the recipient of dues from members of a social or athletic club, organization or association.

5. (5) Every person who is the operator of a hotel.

   (b) Corporate officers and employees.

6. (1) Every officer or employee of a corporation, or of a dissolved corporation who is under a duty to act for such corporation in complying with any requirement of the sales tax law is a person required to collect tax.

7. (2) Whether an officer or employee of a corporation is a person required to collect, truthfully account for, or pay over the sales or use tax is to be determined in every case on the particular facts involved. Generally, a person who is authorized to sign a corporation's tax returns or who is responsible for maintaining the corporate books, or who is responsible for the corporation's management, is under a duty to act.

   Example 1:

   A, an officer of X Corporation, signs the corporation's sales tax returns. He is a “person required to collect tax” under section 1131(1).

   Example 2:

   M is an employee of S Corporation. His sole function with the corporation is to sign checks. M owns no stock, has no authority to determine which bills should be paid, has no authority to pay corporate bills with cash, does not file returns and keeps no books or financial records of any kind. M is not a “person required to collect tax” under section 1131(1) of the Tax Law as he acts only in a ministerial capacity.

8. (3) Even though the persons described in this paragraph are “persons required to collect tax”, they are not personally required to file returns for sales made in their corporate function where the corporation files returns.

   (c) Partners.

9. (1) Every person who is a member of a partnership is a person required to collect tax.
10. (2) Even though every partner is a “person required to collect tax,” each is not required to file returns for sales made in his partnership function where the partnership as an entity files returns for such sales.

Tax Law, § 1131(1)

(a) General.

Persons required to collect tax includes: