Terms Used In New York Laws > Tax > Article 28-B - Simplified Sales and Use Tax Administration

• Agreement: means the streamlined sales and use tax agreement. See N.Y. Tax Law 1171
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• 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
• Fraud: Intentional deception resulting in injury to another.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Personal property: All property that is not real property.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Sales tax: means the sales 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
• Seller: means any person making sales, leases, or rentals of personal property or services. 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