§ 11-2039 Definitions.
AC § 11-2039
(a)"Person" includes an individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.
(b)When used in this subchapter for the purposes of the taxes imposed by this subchapter, the following terms shall mean: (1) "Purchaser." A person who purchases property or to whom are rendered services, the receipts from which are taxable under this subchapter.
(2)"Receipt." The amount of the sale price of any property and the charge for any service taxable under this subchapter, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts, but excluding any credit for tangible personal property accepted in part payment and intended for resale.
(3)"Sale." Any transfer of title or possession or both, exchange or barter, rental, lease or license to use or consume, conditional or otherwise, in any manner or by any means whatsoever for a consideration, or any agreement therefor, including the rendering of any service, taxable under this subchapter, for a consideration or any agreement therefor.
(4)"Vendor." A person making sales of tangible personal property or services, the receipts from which are taxed by this subchapter.
(5)"Tax commission." Tax commission of the state of New York.
(6)"Tax law." Tax law of the state of New York.
