1177 – Limited Binding and Beneficial Effect.
§ 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, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established […]
1178 – Seller and Third Party Liability.
* § 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 remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due each […]
1174 – Relationship to State Law.
§ 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. Adoption of the agreement by New York state does not amend or modify any law of New York state. Implementation of any condition of […]
1175 – Agreement Requirements.
§ 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: (a) The agreement must set restrictions to limit over time the number of state rates. (b) The agreement must establish uniform standards for the following: (1) […]
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 […]
1171 – Definitions.
§ 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 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 […]
1172 – Legislative Finding.
§ 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 collect New York state’s sales and use tax. The legislature further finds that New York state should enter into an agreement with one or more states […]
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 […]
1170 – Short Title.
§ 1170. Short title. This article shall be known and may be cited as the “simplified sales and use tax administration act”.