Internal prototype — noindexed, not linked from public navigation yet.

N.Y. VAT Law § 100

This is the official text of N.Y. VAT Law § 100, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Definition of words and phrases

Official statutory text

§ 100. Definition of words and phrases. The following words and\nphrases when used in this chapter shall, for the purpose of this\nchapter, have the meanings respectively ascribed to them in this article\nexcept where another definition is specifically provided in any title,\narticle or section for application in such title, article or section:\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.