Tax Law, § 1131(1)
Persons required to collect tax includes:
Example 1:
A, an officer of X Corporation, signs the corporation's sales tax returns. He is a "person required to collect tax" under section 1131 (1).
Example 2:
M is an employee of S Corporation. His sole function with the corporation is to sign checks. M owns no stock, has no authority to determine which bills should be paid, has no authority to pay corporate bills with cash, does not file returns and keeps no books or financial records of any kind. M is not a "person required to collect tax" under section1131 (1) of the Tax Law as he acts only in a ministerial capacity.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.11