N.Y. VAT Law § 2257-B
This is the official text of N.Y. VAT Law § 2257-B, 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.
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Yacht brokers
Official statutory text
§ 2257-b. Yacht brokers. 1. A yacht broker is any person who, for a\nfee or commission, acts as an agent for either the buyer or seller of a\nvessel. On and after April first, nineteen hundred eighty-six, a person\nwho engages in business as a yacht broker shall certify to the\ncommissioner that he is a yacht broker. The failure of a person engaged\nin business as a yacht broker to certify to the commissioner that he is\na yacht broker shall be a violation.\n 2. A yacht broker shall be required to keep records of all\ntransactions concerning the purchase and sale of any vessel in which he\nacted as agent for either the buyer or seller. Such records shall be\nmaintained in a manner prescribed by the commissioner and shall be\navailable upon request during business hours to any peace officer or\nagent of the commissioner. The failure to produce such records as\nrequired by this section shall be a violation.\n
Status: in_force · Read it on the official government site
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