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 526.9 - Use
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.9
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1101(b)(7)
(a) The word use means and includes the exercise of any right or power over tangible personal property by the purchaser thereof, and includes, but is not limited to, the receiving, storage or any keeping or retention for any length of time, withdrawal from storage, any installation, [continued] any affixation to real property, or any consumption of such property.
(b) Some of the terms used in the preceding paragraph may be defined as follows:
(1)
Receive is to obtain or
gain possession of tangible personal property for any purpose whatsoever by
means of purchase.
(2)
Storage, keeping or retention for any length
of time is to hold tangible personal property for any purpose whatsoever by the
purchaser.
(3)
Withdrawal
from storage is to remove from storage any tangible personal property
which was so stored for any purpose whatsoever.
(4)
Installation of tangible personal
property is to install such property by any means for any purpose
whatsoever.
(5)
Affixation
of tangible personal property to real or personal property is the
attachment of such property to other property by any means for any purpose
whatsoever.
(6)
Any
consumption of tangible personal property is to consume such property
by any means for any purpose whatsoever.
Cross-references:
For exemption from tax of certain property donated to an exempt organization, see section 528.28 of this Title.
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