§ 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.

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Terms Used In N.Y. Tax Law 1176

  • Agreement: means the streamlined sales and use tax agreement. 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