Section 11-2039. Definitions

(a)   "Person"  includes  an  individual,
  partnership, society,  association,  joint-stock  company,  corporation,
  estate,  receiver,  trustee,  assignee,  referee,  and  any other person
  acting in a fiduciary or representative capacity, whether appointed by a
  court or otherwise, and any combination of the foregoing.
    (b) When used in this subchapter for the purposes of the taxes imposed
  by this subchapter, the following terms shall mean:
    (1) "Purchaser." A person  who  purchases  property  or  to  whom  are
  rendered  services,  the  receipts  from  which  are  taxable under this
  subchapter.
    (2) "Receipt." The amount of the sale price of any  property  and  the
  charge  for  any service taxable under this subchapter, valued in money,
  whether received in money or otherwise, including any amount  for  which
  credit  is allowed by the vendor to the purchaser, without any deduction
  for expenses or early payment discounts, but excluding  any  credit  for
  tangible  personal  property  accepted  in part payment and intended for
  resale.
    (3) "Sale." Any transfer of title or possession or both,  exchange  or
  barter,  rental,  lease  or  license  to  use or consume, conditional or
  otherwise, in any manner or by any means whatsoever for a consideration,
  or any agreement therefor,  including  the  rendering  of  any  service,
  taxable  under  this  subchapter,  for  a consideration or any agreement
  therefor.
    (4) "Vendor." A person making sales of tangible personal  property  or
  services, the receipts from which are taxed by this subchapter.
    (5) "Tax commission." Tax commission of the state of New York.
    (6) "Tax law." Tax law of the state of New York.