N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.3 - Purchase at retail

Tax Law, § 1101(b)(1)

The term purchase at retail means a purchase by any person of tangible personal property or services, for any purpose other than:

(a) for resale of the property or services as such or when the property is purchased for resale as a physical component part of tangible personal property; or
(b) for use by the purchaser in performing services subject to the tax under section 1105(c)(1) (2) (3) or (5) of the Tax Law where the property becomes a physical component part of the property upon which the services are performed or is later actually transferred to his customer in conjunction with the taxable services performed.


See definition of retail sale, section 526.6 of this Part.


N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.3

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