N.Y. VAT. LAW § 129 : NY Code - Section 129: Park or parking

Search N.Y. VAT. LAW § 129 : NY Code - Section 129: Park or parking

Means  the standing of a vehicle, whether
  occupied or not, otherwise than temporarily for the purpose of and while
  actually engaged in loading or unloading merchandise or passengers.


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Parking area of a shopping center

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