N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.12 - Customer

Tax Law, § 1131(2)

The term customer includes:

(a) Every person who purchases tangible personal property.
(b) Every person who purchases services.
(c) Every person who purchases food and drink subject to tax under section 1105(d) of the Tax Law.
(d) Every person who is a patron paying or liable for the payment of any admission charge or charge of roof garden or cabaret.
(e) Every person who is a member of a social or athletic club, organization or association which charges dues.
(f) Every person who is the occupant of a room or rooms in a hotel.


N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.12

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