N.Y. Tax Law 1173 – Authority to enter agreement
§ 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 modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
Terms Used In N.Y. Tax Law 1173
- Agreement: means the streamlined sales and use tax agreement. See N.Y. Tax Law 1171
- Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See N.Y. Tax Law 1171
- Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See N.Y. Tax Law 1171
- Department: means the New York state department of taxation and finance. See N.Y. Tax Law 1171
- State: means any state of the United States and the District of Columbia. See N.Y. Tax Law 1171
- Use tax: means the compensating use tax imposed pursuant to article twenty-eight of this chapter and pursuant to the authority of article twenty-nine of this chapter, to the extent covered by the streamlined sales and use tax agreement authorized and directed to be entered into by section eleven hundred seventy-three of this article. See N.Y. Tax Law 1171
(b) The department is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
(c) New York state shall be represented by four delegates, one of whom shall be appointed by the temporary president of the senate, one of whom shall be appointed by the speaker of the assembly, one of whom shall be appointed by the governor and one of whom shall be the commissioner or his or her designee. In the event of a disagreement between the four delegates on how the state of New York shall vote within such governing board, the vote shall be cast only in accord with the unanimous opinion of the delegate appointed by the temporary president of the senate, the delegate appointed by the speaker of the assembly and the delegate appointed by the governor. Such delegates shall be authorized to represent New York state before the other states that are signatories to the agreement.