New York Tax Article 28-b - Simplified Sales And Use Tax Administration

  • 1170 - Short Title.
    This article shall be known and may be cited as the "simplified sales and use tax administration act".
  • 1171 - Definitions.
    As used in this article: (a) "Agreement" means the streamlined sales and use tax agreement. (b) "Certified automated system" means software certified jointly by the...
  • 1172 - Legislative Finding.
    The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to...
  • 1173 - Authority To Enter Agreement.
    (a) The department is authorized and directed to enter into the streamlined sales and use tax agreement with one or more states to simplify and...
  • 1174 - Relationship To State Law.
    No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of New York state....
  • 1175 - Agreement Requirements.
    The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements:...
  • 1176 - Cooperating Sovereigns.
    The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among...
  • 1177 - Limited Binding And Beneficial Effect.
    (a) The agreement authorized by this article binds and inures only to the benefit of New York state and the other member states. No person,...
  • 1178 - Seller And Third Party Liability.
    * (a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and...

Last modified: September 11, 2016