N.Y. Comp. Codes R. & Regs. tit. 20, ch. IV, subch. A, pt. 526 - Definitions
- § 526.1 - General
- § 526.2 - Person
- § 526.3 - Purchase at retail
- § 526.4 - Purchaser
- § 526.5 - Receipt
- § 526.6 - Retail sale
- § 526.7 - Sale, selling or purchase
- § 526.8 - Tangible personal property
- § 526.9 - Use
- § 526.10 - Vendor
- § 526.11 - Persons required to collect tax
- § 526.12 - Customer
- § 526.13 - Tax
- § 526.14 - Property and services the use of which is subject to tax
- § 526.15 - Resident
Notes
Statutory authority: Tax Law, §§ 171, 475, 1101, 1116 [b][1], 1132, 1142, 1250; L.2008, ch. 57, parts KK-1, RR-1
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