(a) Individuals.
(1) Any individual who maintains a permanent
place of abode in this State is a resident.
(2) Permanent place of abode is a dwelling
place maintained by a person, or by another for him, whether or not owned by
such person, on other than a temporary or transient basis. The dwelling may be
a house, apartment or flat; a room, including a room at a hotel, motel,
boarding house or club; a room at a residence hall operated by an educational,
charitable or other institution; housing provided by the Armed Forces of the
United States, whether such housing is located on or off a military base or
reservation; or a trailer,
mobile home, houseboat or any other premises.
Example 1:An individual owns a summer home in New York and
leases an apartment in New Jersey. He is a resident of New York for use tax
purposes with respect to tangible personal property and services used in New
York.
Example 2:An individual from another state leases a summer
cottage in New York for a two-week period. He does not become a resident of New
York.
Example 3:An individual from another state attends a
university in New York. Whether he lives in university housing or private
housing, he is a resident of New York.
Example 4:An individual serving in the Armed Forces of the
United States occupies housing on a Federal military base within New York
State. Such individual is a resident of New York State.
(b) Others.
(1) Any corporation incorporated under the
laws of New York, and any corporation, association, partnership or other entity
doing business in the State or maintaining a place of business in the State, or
operating a hotel, place of amusement or social or athletic club in the State
is a resident.
(2) Any person while
engaged in any manner in carrying on in this State any employment, trade,
business or profession shall be deemed a resident with respect to the use in
this State of tangible personal property or services in such employment, trade,
business or profession.
(c) Local application. The term resident as
it applies to sales and use tax imposed by a locality shall be defined in the
same manner as resident of the State, with respect to that locality.
Example:An individual owns a summer home in Warren County
and leases an apartment in Schenectady. He is a resident of both
localities.
(d) Military
personnel. Any person, serving in the Armed Forces of the United States, whose
dwelling place is in the State, whether on or off a Federal military base or
reservation, is a resident of New York.
Cross-references:With respect to sales of motor vehicles,
see Part 540 of this Title. With respect to local taxes, see Part 539 of this
Title.
