N.Y. Comp. Codes R. & Regs. tit. 20 § 526.4
Current through Register Vol. 46, No. 22, May 29, 2024
Tax Law, § 1101(b)(2)
The word purchaser means a person who purchases tangible personal property or to whom services are rendered, the receipts from which are subject to the sales or use tax.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.4