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N.Y. VAT Law § 129-A

This is the official text of N.Y. VAT Law § 129-A, 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.

Parking area of a shopping center

Official statutory text

§ 129-a. Parking area of a shopping center. An area or areas of\nprivate property totaling at least one acre, near or contiguous to and\nprovided in connection with premises having one or more stores or\nbusiness establishments, and used by the public as a means of access to\nand egress from such stores and business establishments and for the free\nparking of motor vehicles of customers and patrons of such stores and\nbusiness establishments.\n

Status: in_force · Read it on the official government site

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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.