Section 1131. Definitions

When used in this part IV,
    (1)  "Persons  required to collect tax" or "person required to collect
  any tax imposed by this article" shall include: every vendor of tangible
  personal property or services; every recipient of amusement charges; and
  every operator of a hotel. Said terms shall also  include  any  officer,
  director or employee of a corporation or of a dissolved corporation, any
  employee  of  a  partnership,  any  employee  or  manager  of  a limited
  liability company, or any employee of an individual  proprietorship  who
  as  such  officer,  director, employee or manager is under a duty to act
  for  such  corporation,  partnership,  limited  liability   company   or
  individual  proprietorship  in  complying  with  any requirement of this
  article; and any member of a partnership or limited  liability  company.
  Provided,  however,  that any person who is a vendor solely by reason of
  clause (D) or (E) of subparagraph (i) of paragraph  (8)  of  subdivision
  (b)  of  section  eleven  hundred one shall not be a "person required to
  collect any tax imposed by this article" until  twenty  days  after  the
  date  by  which  such  person  is  required  to  file  a  certificate of
  registration pursuant to section eleven hundred thirty-four.
    (2) "Customer" shall include: every  purchaser  of  tangible  personal
  property  or  services; every patron paying or liable for the payment of
  any amusement charge; and every occupant of a room or rooms in a hotel.
    (3) "Tax" shall include any tax imposed  by  sections  eleven  hundred
  five,  or  eleven  hundred  ten,  and  any  amount  payable  to  the tax
  commission by a person required to file a return, as provided in section
  eleven hundred thirty-seven.
    (4) "Property and services the use of which is subject to  tax"  shall
  include:  (a) all property sold to a person within the state, whether or
  not the sale is made within the state, the  use  of  which  property  is
  subject  to tax under section eleven hundred ten of this article or will
  become subject to tax when such property is received by  or  comes  into
  the  possession  or  control  of  such  person within the state; (b) all
  information services, protective and  detective  services  and  interior
  decorating  and  design  services  as  such  services  are  described in
  subdivision (c) of section eleven hundred five of this article, rendered
  to a person within the state, whether or not such services are  rendered
  from  or  at a location within the state; (c) all services rendered to a
  person within the state, whether or  not  such  services  are  performed
  within  the  state,  upon tangible personal property the use of which is
  subject to tax under section eleven hundred ten of this article or  will
  become  subject  to  tax when such property is received by or comes into
  possession or control of such person within the state; (d) all  property
  sold  by  a  person making sales described in clause (F) of subparagraph
  (i) of paragraph eight of subdivision (b) of section eleven hundred  one
  of  this  article to a person described in such clause (F) who purchases
  such property at retail, whether or not the  sale  is  made  within  the
  state;  (e)  all telephone answering service rendered to a person within
  the state, whether or not such services are performed within the  state,
  the  use  of which is subject to tax under section eleven hundred ten of
  this article or will become subject to tax when such service is received
  by or comes into possession or control of such person within the  state;
  (f)  all  prepaid telephone calling services sold to a person within the
  state, whether or not the sale is made within  the  state,  the  use  of
  which  services  are  subject to tax under section eleven hundred ten of
  this article or will become  subject  to  tax  when  such  services  are
  received by or come into the possession or control of such person within
  the  state,  and  whether or not such services are rendered from or at a
  location within the state; and (g) all gas  or  electricity  sold  to  a
  person  within  the  state,  whether  or not the sale is made within the

  state, the use of which is subject to tax under section  eleven  hundred
  ten of this article or will become subject to tax when it is received by
  or comes into the possession or control of such person within the state,
  and  whether  or  not  it  is  rendered from or at a location within the
  state.
    (5) "Show promoter" shall include any person who, either  directly  or
  indirectly, rents, leases or grants a license to use space to any person
  for  the  display for sale or for the sale of tangible personal property
  or services subject to tax, at more than three shows during the calendar
  year, or who operates more than three shows during  the  calendar  year.
  For  purposes  of  determining  whether  three shows have been held, the
  conduct of an activity described in subdivision six on one day alone  or
  on  a  series  of  up  to  seven  consecutive  days  shall  be deemed to
  constitute a single show.
    (6) "Show" shall include a flea market, craft show, antique show, coin
  show, stamp show, comic book show, fair and any  similar  show,  whether
  held  regularly  or of a temporary nature, at which more than one vendor
  displays for sale  or  sells  tangible  personal  property  or  services
  subject to tax.
    (7)  "Show  vendor"  shall include any person who displays for sale or
  sells, at a show, tangible personal property or services subject to tax.
    (8) "Entertainment promoter"  shall  include  any  person  who  either
  directly or indirectly rents, leases or grants a license to use space to
  an  entertainment  vendor  at  the  facility or site of an entertainment
  event, or who under any other arrangement authorizes such  a  vendor  to
  sell tangible personal property at such facility or site, and any person
  who  has  any  management  responsibility  with respect to such a vendor
  making such sales at  such  an  event.  "Entertainment  promoter"  shall
  include  the  owner  or  operator  of  any  facility  or  site  where an
  entertainment event is held and where sales are made by an entertainment
  vendor. Where two or  more  persons  are  entertainment  promoters  with
  respect  to  the same entertainment event, any requirement imposed on an
  entertainment promoter under this article  which  is  an  obligation  or
  responsibility imposed solely on entertainment promoters shall be deemed
  to  be  satisfied with respect to such entertainment event, when any one
  such promoter complies with any such requirement.
    (9) "Entertainment event" shall include concerts, athletic contests or
  exhibitions, other than amateur sports competition,  and  other  similar
  forms  of  entertainment,  irrespective  of both the kind of facility or
  site where such event is held and whether such event  has  an  admission
  charge  subject  to  tax, where the person or persons performing at such
  event do not perform on a regular, systematic or recurring basis at  the
  same  location. For purposes of this subdivision an event does not occur
  on a regular, systematic or recurring basis when such event consists  of
  less  than  four  performances  in a weekly period by the same person or
  persons at the same facility  or  site,  or  with  respect  to  athletic
  contests  or  exhibitions  which involve competition between teams, when
  such competition consists of less than five contests in a yearly  period
  by at least one team at the same facility or site. In order for an event
  to  be  an entertainment event, the facility or site where such an event
  is held must have an attendance capacity of greater  than  one  thousand
  persons,  except that the commissioner may prescribe by regulation for a
  minimum attendance capacity of greater than one thousand persons.
    (10) "Entertainment vendor" shall include any person who  makes  sales
  of  tangible personal property subject to tax at an entertainment event.
  Such tangible personal property shall include  but  is  not  limited  to
  wearing  apparel,  recordings,  programs,  posters,  buttons  and  other
  paraphernalia or souvenirs sold by such persons.

    (11) "Temporary vendor" shall include any person who  makes  sales  of
  tangible  personal  property or services subject to tax (other than at a
  show or entertainment event) in not more than two consecutive  quarterly
  periods  in  any  twelve  month  period,  as  such quarterly periods are
  described  in  subdivision  (b)  of section eleven hundred thirty-six of
  this article.