New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 526 - Definitions
- Section 526.1 - General
- Section 526.2 - Person
- Section 526.3 - Purchase at retail
- Section 526.4 - Purchaser
- Section 526.5 - Receipt
- Section 526.6 - Retail sale
- Section 526.7 - Sale, selling or purchase
- Section 526.8 - Tangible personal property
- Section 526.9 - Use
- Section 526.10 - Vendor
- Section 526.11 - Persons required to collect tax
- Section 526.12 - Customer
- Section 526.13 - Tax
- Section 526.14 - Property and services the use of which is subject to tax
- Section 526.15 - Resident
Current through Register Vol. 46, No. 12, March 20, 2024
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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