Section 11-2048. 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 purpose of the taxes  imposed
  by this subchapter, the following terms shall mean:
    (1)  "Purchaser."  A  person  who  purchased  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.