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 526.2 - Person
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.2
Current through Register Vol. 46, No. 12, March 20, 2024
The term person includes an individual, partnership (including a general, limited or special partnership or joint venture), society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting as an agent or in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing, and any State, municipality or instrumentality thereof.
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