New York Tax Law 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: February 3, 2019