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 526.15 - Resident

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.15

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Individuals.

(1) Any individual who maintains a permanent place of abode in this State is a resident.

(2) Permanent place of abode is a dwelling place maintained by a person, or by another for him, whether or not owned by such person, on other than a temporary or transient basis. The dwelling may be a house, apartment or flat; a room, including a room at a hotel, motel, boarding house or club; a room at a residence hall operated by an educational, charitable or other institution; housing provided by the Armed Forces of the United States, whether such housing is located on or off a military base or reservation; or a trailer, mobile home, houseboat or any other premises.

Example 1:An individual owns a summer home in New York and leases an apartment in New Jersey. He is a resident of New York for use tax purposes with respect to tangible personal property and services used in New York.

Example 2:An individual from another state leases a summer cottage in New York for a two-week period. He does not become a resident of New York.

Example 3:An individual from another state attends a university in New York. Whether he lives in university housing or private housing, he is a resident of New York.

Example 4:An individual serving in the Armed Forces of the United States occupies housing on a Federal military base within New York State. Such individual is a resident of New York State.

(b) Others.

(1) Any corporation incorporated under the laws of New York, and any corporation, association, partnership or other entity doing business in the State or maintaining a place of business in the State, or operating a hotel, place of amusement or social or athletic club in the State is a resident.

(2) Any person while engaged in any manner in carrying on in this State any employment, trade, business or profession shall be deemed a resident with respect to the use in this State of tangible personal property or services in such employment, trade, business or profession.

(c) Local application. The term resident as it applies to sales and use tax imposed by a locality shall be defined in the same manner as resident of the State, with respect to that locality.

Example:An individual owns a summer home in Warren County and leases an apartment in Schenectady. He is a resident of both localities.

(d) Military personnel. Any person, serving in the Armed Forces of the United States, whose dwelling place is in the State, whether on or off a Federal military base or reservation, is a resident of New York.

Cross-references:With respect to sales of motor vehicles, see Part 540 of this Title. With respect to local taxes, see Part 539 of this Title.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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