N.Y. UCC Law § 2-104

Section 2--104. Definitions: "Merchant"; "Between Merchants"; "Financing\n Agency".\n (1) "Merchant" means a person who deals in goods of the kind or\notherwise by his occupation holds himself out as having knowledge or\nskill peculiar to the practices or goods involved in the transaction or\nto whom such knowledge or skill may be attributed by his employment of\nan agent or broker or other intermediary who by his occupation holds\nhimself out as having such knowledge or skill.\n (2) "Financing agency" means a bank, finance company or other person\nwho in the ordinary course of business makes advances against goods or\ndocuments of title or who by arrangement with either the seller or the\nbuyer intervenes in ordinary course to make or collect payment due or\nclaimed under the contract for sale, as by purchasing or paying the\nseller's draft or making advances against it or by merely taking it for\ncollection whether or not documents of title accompany the draft.\n"Financing agency" includes also a bank or other person who similarly\nintervenes between persons who are in the position of seller and buyer\nin respect to the goods (Section 2--707).\n (3) "Between merchants" means in any transaction with respect to which\nboth parties are chargeable with the knowledge or skill of merchants.\n