N.Y. Tax Law § 800 — Definitions

§ 800. Definitions. For the purposes of this article:\n (a) Metropolitan commuter transportation district. The metropolitan\ncommuter transportation district ("MCTD") means the area of the state\nincluded in the district created and governed by section twelve hundred\nsixty-two of the public authorities law. The MCTD shall have two zones:\n (1) MCTD zone one shall be comprised of the counties of Bronx, Kings,\nNew York, Queens, and Richmond.\n (2) MCTD zone two shall be comprised of the counties of Dutchess,\nNassau, Orange, Putnam, Rockland, Suffolk and Westchester.\n (b) Employer. Employer means an employer required by section six\nhundred seventy-one of this chapter to deduct and withhold tax from\nwages, other than\n (1) any agency or instrumentality of the United States;\n (2) the United Nations;\n (3) an interstate agency or public corporation created pursuant to an\nagreement or compact with another state or the Dominion of Canada;\n (4) Any eligible educational institution. An "eligible educational\ninstitution" shall mean any public school district, a board of\ncooperative educational services, a public elementary or secondary\nschool, a school approved pursuant to article eighty-five or eighty-nine\nof the education law to serve students with disabilities of school age,\nor a nonpublic elementary or secondary school that provides instruction\nin grade one or above, all public library systems as defined in\nsubdivision one of section two hundred seventy-two of the education law,\nand all public and free association libraries as such terms are defined\nin subdivision two of section two hundred fifty-three of the education\nlaw; or\n (5) any local government employer whose covered employees are within\nMCTD zone two.\n (c) Payroll expense. Payroll expense means wages and compensation as\ndefined in sections 3121 and 3231 of the internal revenue code (without\nregard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all\ncovered employees.\n (d) Covered employee. Covered employee means an employee who is\nemployed within the MCTD.\n (e) Net earnings from self-employment. Net earnings from\nself-employment has the same meaning as in section 1402 of the internal\nrevenue code, provided, however, that for purposes of determining\nwhether the exclusion pursuant to paragraph 13 of subsection (a) of\nsection 1402 of the internal revenue code applies, an individual shall\nnot be considered a limited partner if the individual, directly or\nindirectly, takes part in the control, or participates in the management\nor operations of the partnership such that the individual is not a\npassive investor, regardless of the individual's title or\ncharacterization in a partnership or operating agreement.\n (f) Local government employer. Local government employer means (1) a\ncounty, city, town, village or any other political subdivision or civil\ndivision of the state, (2) a public improvement or special district, (3)\na public authority, commission, community college, or public benefit\ncorporation, (4) any other public corporation, agency or instrumentality\nor unit of government which exercises governmental powers under the laws\nof the state, or (5) in the case of a county sheriff's office in those\ncounties where the office of sheriff is an elected position, both the\ncounty and the sheriff, shall be designated as a joint public employer\nfor all purposes of this article.\n