Definitions for Article 9 corporations

The metropolitan transportation business tax (MTA surcharge) is a tax on any corporation that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD). The MCTD includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.
  

Telecommunications services includes any transmission of voice, image, data, information, and paging through the use of wire, cable, fiber-optic, laser, microwave, radio wave, satellite, or similar media or any combination of media. The term telecommunications services also includes services that are related to the provision of telephone service, and any equipment provided with those services.
  

A transportation company is a company or association formed for or principally engaged in the conduct of transportation services. Transportation services include:

• canal, ferry, transfer, or delivery services;
• household movers and baggage express services; and
• navigation, railroad, and trucking services.
    

A utility is engaged in the business of supplying electricity, water, steam, or gas when delivered through wires, mains, or pipes. A utility includes a person, corporation, company, association, joint stock association, partnership, estate, assignee of rents, person acting in a fiduciary capacity, and persons, their assignees, lessees, trustees, or receivers, appointed by any court.  Utilities are subject to the supervision of the state Department of Public Service.