(b) No person shall be subject to the taxes imposed under section one
hundred eighty-three, one hundred eighty-four or one hundred eighty-six,
or article nine-A or thirty-three of this chapter, solely by reason of
(1) having its advertising stored on a server or other computer
equipment located in this state (other than a server or other computer
equipment owned or leased by such person), or (2) having its advertising
disseminated or displayed on the Internet by an individual or entity
subject to tax under section one hundred eighty-three, one hundred
eighty-four or one hundred eighty-six, or article nine-A, twenty-two or
thirty-three of this chapter.
(c) A person, as such term is defined in subdivision (a) of section
eleven hundred one of this chapter, shall not be deemed to be a vendor,
for purposes of article twenty-eight of this chapter, solely by reason
of (1) having its advertising stored on a server or other computer
equipment located in this state (other than a server or other computer
equipment owned or leased by such person), or (2) having its advertising
disseminated or displayed on the Internet by an individual or entity
subject to tax under section one hundred eighty-three, one hundred
eighty-four or one hundred eighty-six, or article nine-A, twenty-two or
thirty-three of this chapter.
(d)(i) Except as provided in clause (B) of subparagraph (ii) of
paragraph eight of subdivision (b) of section eleven hundred one of this
chapter, a person selling telecommunication services or an Internet
access service shall not be deemed to be a vendor, for purposes of
article twenty-eight or twenty-nine of this chapter, of tangible
personal property or services sold by the purchaser of such
telecommunication services or Internet access service solely because
such purchaser uses such telecommunication services or Internet access
service as a means to sell such tangible personal property or services.
(ii) For purposes of this subdivision, the term "person" shall refer
to any person within the meaning prescribed in either paragraph (c) of
subdivision one of section one hundred eighty-six-e of this chapter or
subdivision (a) of section eleven hundred one of this chapter, the term
"telecommunication services" shall have the meaning prescribed in
paragraph (g) of subdivision one of section one hundred eighty-six-e of
this chapter, and the term "Internet access service" shall have the
meaning prescribed in subdivision (v) of section eleven hundred fifteen
of this chapter.
Structure New York Laws
Article 1 - Short Title; Definitions; Miscellaneous
4 - Exemption From Certain Excise and Sales Taxes Granted to the United Nations.
5 - Obtaining and Furnishing Taxpayer Identification Information.
6 - Filing of Warrants in the Department of State.
7 - Inapplicability of Certain Money Judgment Enforcement Procedures.
8 - Exemption From Taxes Granted to Remics.
9 - Electronic Funds Transfer by Certain Taxpayers Remitting Withholding Taxes.
11 - Certified Capital Companies.
12 - Internet; Advertising, Vendor Status, Nexus.
14-A - Imb Credit for Energy Taxes.
15 - Qeze Credit for Real Property Taxes.
16 - Qeze Tax Reduction Credit.
17 - Empire Zones Tax Benefits Report.
18 - Low-Income Housing Credit.
20 - Credit for Transportation Improvement Contributions.
21 - Brownfield Redevelopment Tax Credit.
21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned Property.
22 - Tax Credit for Remediated Brownfields.
23 - Environmental Remediation Insurance Credit.
24 - Empire State Film Production Credit.
24-A - Musical and Theatrical Production Credit.
24-B - Television Writers' and Directors' Fees and Salaries Credit.
24-C - New York City Musical and Theatrical Production Tax Credit.
25 - Disclosure of Certain Transactions and Related Information.
26 - Security Training Tax Credit.
27 - Suspension of Tax-Exempt Status of Terrorist Organizations.
28 - Empire State Commercial Production Credit.
28*2 - Biofuel Production Credit.
29 - Mandatory Electronic Filing and Payment.
30 - Bad Check or Failed Electronic Funds Withdrawal Fee.
31 - Excelsior Jobs Program Credit.
31*2 - Empire State Film Post Production Credit.
32 - Registration of Tax Return Preparers.
33 - Correction Periods for Electronic Tax Documents and Payments.
33*2 - Temporary Deferral of Certain Tax Credits.
34*2 - Temporary Deferral Payout Credits.
35 - Use of Electronic Means of Communication.
35*2 - Economic Transformation and Facility Redevelopment Program Tax Credit.
36 - Empire State Jobs Retention Program Credit.
37 - Alcoholic Beverage Production Credit.
38 - New York Innovation Hot Spot Program Tax Benefits.
38*2 - Minimum Wage Reimbursement Credit.
39 - Tax Benefits for Businesses Located in Tax-Free Ny Areas and Employees of Such Businesses.
39-A - Penalties for Fraud in the Start-Up Ny Program.
40 - The Tax-Free Ny Area Tax Elimination Credit.
41 - Limitation on Tax Credit Eligibility.
42 - Farm Workforce Retention Credit.
42-A - Farm Employer Overtime Credit.
43 - Life Sciences Research and Develpoment Tax Credit.
43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits.
44 - Employer-Provided Child Care Credit.
45 - Empire State Digital Gaming Media Production Credit.
46 - Restaurant Return-to-Work Tax Credit.
46-A - Additional Restaurant Return-to-Work Tax Credit.
47 - Covid-19 Capital Costs Tax Credit.
47*2 - Grade No. 6 Heating Oil Conversion Tax Credit.
47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.