New York Tax Law Section 1176 - Cooperating sovereigns.

  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  the  member  states  to  establish  and   maintain   a
  cooperative, simplified system for the application and administration of
  sales and use taxes under the duly adopted law of each member state.

Last modified: February 3, 2019