§ 1101. Definitions. (a) When used in this article the term "person"\nincludes an individual, partnership, limited liability company, society,\nassociation, joint stock company, corporation, estate, receiver,\ntrustee, assignee, referee, and any other person acting in a fiduciary\nor representative capacity, whether appointed by a court or otherwise,\nand any combination of the foregoing.\n (b) When used in this article for the purposes of the taxes imposed by\nsubdivisions (a), (b), (c) and (d) of section eleven hundred five and by\nsection eleven hundred ten, the following terms shall mean:\n (1) Purchase at retail. A purchase by any person for any purpose other\nthan those set forth in clauses (A) and (B) of subparagraph (i) of\nparagraph (4) of this subdivision.\n (2) Purchaser. A person who purchases property or to whom are rendered\nservices, the receipts from which are taxable under this article,\nincluding a mobile telecommunications customer.\n (3) Receipt. (i) The amount of the sale price of any property and the\ncharge for any service taxable under this article, including gas and gas\nservice and electricity and electric service of whatever nature, valued\nin money, whether received in money or otherwise, including any amount\nfor which credit is allowed by the vendor to the purchaser, without any\ndeduction for expenses or early payment discounts and also including any\ncharges by the vendor to the purchaser for shipping or delivery, and,\nwith respect to gas and gas service and electricity and electric\nservice, any charges by the vendor for transportation, transmission or\ndistribution, regardless of whether such charges are separately stated\nin the written contract, if any, or on the bill rendered to such\npurchaser and regardless of whether such shipping or delivery or\ntransportation, transmission, or distribution is provided by such vendor\nor a third party, but excluding any credit for tangible personal\nproperty accepted in part payment and intended for resale. For special\nrules governing computation of receipts, see section eleven hundred\neleven of this article.\n (ii) Receipt shall include consideration received by the vendor from\nthird parties if:\n (A) The vendor receives consideration from a third party and the\nconsideration is directly related to a rebate, discount or similar price\nreduction on the sale;\n (B) The vendor has an obligation to pass such consideration through to\nthe purchaser in the form of a rebate, discount or similar price\nreduction;\n (C) The amount of the consideration to be paid by the third party is\nfixed and determinable by the vendor at the time of the sale of the\nproperty or service to the purchaser; and\n (D) One of the following criteria is met:\n (I) the purchaser presents a coupon, certificate or other\ndocumentation to the vendor to claim a rebate, discount or similar price\nreduction where the coupon, certificate or documentation is authorized,\ndistributed or granted by a third party with the understanding that the\nthird party shall reimburse any vendor to whom the coupon, certificate\nor documentation is presented;\n (II) the purchaser presents identification as a member of a group or\norganization entitled to a rebate, discount or similar price reduction;\nor\n (III) the rebate, discount or similar price reduction is identified as\na third party rebate, discount or similar price reduction on the invoice\nreceived by the purchaser or on a coupon, certificate or other\ndocumentation presented by the purchaser.\n (iii) Subparagraph (ii) of this paragraph shall not apply to rebates,\ndiscounts or similar price reductions that are reimbursed by a third\nparty on sales of motor vehicles.\n (iv) For the purposes of subclause (II) of clause (D) of subparagraph\n(ii) of this paragraph, "identification as a member of a group or\norganization entitled to a rebate, discount or similar price reduction"\nshall not include the presentation of a customer loyal
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