1. (a) All property sold to a person within the State, regardless of where the sale is made the use of which is subject to tax when it is received by or comes into the possession or control of such person within the State.
2. (b) All information services rendered to a person within the State, subject to tax whether or not such services are rendered from or at a location within the State.

3. (c) All services rendered for 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 when the property is received by or comes into the possession or control of such person within the State.

   Cross-reference:

   With respect to the compensating use tax in general, see Part 531 of this Title.

   With respect to the taxable or exempt status of the use of certain property donated to an exempt organization, see section 528.28 of this Title.

Tax Law, § 1131(4)