§ 1131. Definitions. When used in this part IV,\n (1) "Persons required to collect tax" or "person required to collect\nany tax imposed by this article" shall include: every vendor of tangible\npersonal property or services; every recipient of amusement charges;\nevery operator of a hotel or short term rental unit; every booking\nservice with respect to the rent for every occupancy of a short term\nrental unit it facilitates as described in paragraph ten of subdivision\n(c) of section eleven hundred one of this article; and every marketplace\nprovider with respect to sales of tangible personal property it\nfacilitates as described in paragraph one of subdivision (e) of section\neleven hundred one of this article. Said terms shall also include any\nofficer, director or employee of a corporation or of a dissolved\ncorporation, any employee of a partnership, any employee or manager of a\nlimited liability company, or any employee of an individual\nproprietorship who as such officer, director, employee or manager is\nunder a duty to act for such corporation, partnership, limited liability\ncompany or individual proprietorship in complying with any requirement\nof this article, or has so acted; and any member of a partnership or\nlimited liability company. Provided, however, that any person who is a\nvendor solely by reason of clause (D) or (E) of subparagraph (i) of\nparagraph eight of subdivision (b) of section eleven hundred one of this\narticle shall not be a "person required to collect any tax imposed by\nthis article" until twenty days after the date by which such person is\nrequired to file a certificate of registration pursuant to section\neleven hundred thirty-four of this part. Such terms shall not include an\noperator of a short term rental unit who rents out the operator's own\nproperty for three days or fewer in a calendar year and does not use a\nbooking service to facilitate such rental.\n (2) "Customer" shall include: every purchaser of tangible personal\nproperty or services; every patron paying or liable for the payment of\nany amusement charge; and every occupant of a room or rooms in a hotel\nor short term rental unit.\n (3) "Tax" shall include any tax imposed by sections eleven hundred\nfive, or eleven hundred ten, and any amount payable to the tax\ncommission by a person required to file a return, as provided in section\neleven hundred thirty-seven.\n (4) "Property and services the use of which is subject to tax" shall\ninclude: (a) all property sold to a person within the state, whether or\nnot the sale is made within the state, the use of which property is\nsubject to tax under section eleven hundred ten of this article or will\nbecome subject to tax when such property is received by or comes into\nthe possession or control of such person within the state; (b) all\ninformation services, protective and detective services and interior\ndecorating and design services as such services are described in\nsubdivision (c) of section eleven hundred five of this article, rendered\nto a person within the state, whether or not such services are rendered\nfrom or at a location within the state; (c) all services rendered to a\nperson within the state, whether or not such services are performed\nwithin the state, upon tangible personal property the use of which is\nsubject to tax under section eleven hundred ten of this article or will\nbecome subject to tax when such property is received by or comes into\npossession or control of such person within the state; (d) all property\nsold by a person making sales described in clause (F) of subparagraph\n(i) of paragraph eight of subdivision (b) of section eleven hundred one\nof this article to a person described in such clause (F) who purchases\nsuch property at retail, whether or not the sale is made within the\nstate; (e) all telephone answering service rendered to a person within\nthe state, whether or not such services are performed within the state,\nthe use of which is
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