N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.9 - Use

Tax Law, § 1101(b)(7)

(a) The word use means and includes the exercise of any right or power over tangible personal property by the purchaser thereof, and includes, but is not limited to, the receiving, storage or any keeping or retention for any length of time, withdrawal from storage, any installation, [continued] any affixation to real property, or any consumption of such property.

(b) Some of the terms used in the preceding paragraph may be defined as follows:

(1) Receive is to obtain or gain possession of tangible personal property for any purpose whatsoever by means of purchase.

(2) Storage, keeping or retention for any length of time is to hold tangible personal property for any purpose whatsoever by the purchaser.

(3) Withdrawal from storage is to remove from storage any tangible personal property which was so stored for any purpose whatsoever.

(4) Installation of tangible personal property is to install such property by any means for any purpose whatsoever.

(5) Affixation of tangible personal property to real or personal property is the attachment of such property to other property by any means for any purpose whatsoever.

(6) Any consumption of tangible personal property is to consume such property by any means for any purpose whatsoever.

Cross-references:

For exemption from tax of certain property donated to an exempt organization, see section 528.28 of this Title.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.9