§ 5-a. Certification of registration to collect sales and compensating\nuse taxes by certain contractors, affiliates and subcontractors. 1. For\npurposes of this section, the following terms shall have the specified\nmeanings:\n (a) "Affiliate" means a person which directly, indirectly or\nconstructively\n (1) controls another person;\n (2) is controlled by another person; or\n (3) is, along with another person, under the control of a common\nparent.\n "Control" means possession of the power to direct, or cause the\ndirection of, the management and policies of another person.\n (b) "Commodities" means commodities as defined in article eleven of\nthe state finance law.\n (c) (1) "Contract" means an agreement between a contractor and a\ncovered agency for the purchase by the covered agency, pursuant to\narticle eleven of the state finance law, of commodities or services\nhaving a value in excess of one hundred thousand dollars.\n The term "contract" shall also include a centralized contract, as\ndefined in article eleven of the state finance law, with a value in\nexcess of one hundred thousand dollars.\n (2) The term "contract" shall not include:\n (A) a purchase by a covered agency of commodities or services with a\nvalue in excess of one hundred thousand dollars based upon a formal\nmini-bid solicitation pursuant to a centralized contract;\n (B) a grant or an intergovernmental agreement; or\n (C) a purchase of commodities or services from a "preferred source,"\nas such term is defined in article eleven of the state finance law.\n (3) Multiple purchases of commodities or services by a covered agency\nfrom the same contractor during a state fiscal year shall not be\naggregated for purposes of determining whether the greater than one\nhundred thousand dollar threshold described in this subdivision has been\nmet.\n (d) "Contractor" means a person awarded a contract.\n (e) "Covered agency" means a "state agency" for purposes of article\neleven of the state finance law, the legislature, the judiciary, or a\npublic authority or public benefit corporation at least one of whose\nmembers is appointed by the governor.\n (f) "Department" means the department of taxation and finance.\n (g) "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, or corporation;\nprovided, however, that a "person" shall not include a "public\ncorporation" or an "education corporation," as such terms are defined in\nsection sixty-six of the general construction law, a not-for-profit\ncorporation whose contracts are subject to approval in accordance with\narticle eleven-B of the state finance law, a board of cooperative\neducational services created pursuant to article forty of the education\nlaw, or a soil and water conservation district created pursuant to\nsection five of the soil and water conservation districts law.\n (h) "Sales and compensating use taxes" means state and local sales and\ncompensating use taxes imposed by article twenty-eight and pursuant to\nthe authority of article twenty-nine of this chapter, which are\nadministered by the commissioner.\n (i) "Sales tax quarter" means a quarterly period ending on the last\nday of February, May, August or November.\n (j) "Services" means services as defined in article eleven of the\nstate finance law.\n (k) "Subcontractor" means a person engaged by a contractor or another\nsubcontractor to perform a portion of the contractor's obligations under\na contract.\n (l) "State" means the state of New York.\n (m) "Taxable services" means services, the receipts from the sale of\nwhich are taxable by article twenty-eight or article twenty-nine of this\nchapter.\n (n) The terms "receipts," "sale," "tangible personal property" and\n"vendor" have the meanings given in article twenty-eight of this\nchapter.\n 2. (a) Notwithstanding any provision of law to the contrary, before a\ncontract may take effect, the contractor must comply with
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