N.Y. VAT. LAW § 129-b : NY Code - Section 129-B: Parking lot

Search N.Y. VAT. LAW § 129-b : NY Code - Section 129-B: Parking lot

Any  area or areas of private property near or
  contiguous to and provided in connection with  premises  having  one  or
  more  stores  or  business  establishments,  and used by the public as a
  means  of  access  to  and  egress  from  such   stores   and   business
  establishments  and  for  the parking of motor vehicles of customers and
  patrons of such stores and business establishments.