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 526.12 - Customer
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.12
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1131(2)
The term customer includes:
(a) Every person who purchases tangible personal property.
(b) Every person who purchases services.
(c) Every person who purchases food and drink subject to tax under section 1105(d) of the Tax Law.
(d) Every person who is a patron paying or liable for the payment of any admission charge or charge of roof garden or cabaret.
(e) Every person who is a member of a social or athletic club, organization or association which charges dues.
(f) Every person who is the occupant of a room or rooms in a hotel.
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