1184 – Administrative Provisions.
§ 1184. Administrative provisions. (a) Except as otherwise provided for in this article, the taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of this chapter. In addition, except as otherwise provided in this […]
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 […]
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 […]
1180 – Definitions.
§ 1180. Definitions. For the purposes of the taxes imposed by this article, the following terms shall mean: (a) “Vapor product” means any noncombustible liquid or gel, regardless of the presence of nicotine therein, that is manufactured in to a finished product for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping […]
1160 – Special Tax on Passenger Car Rentals.
§ 1160. Special tax on passenger car rentals. (a) (1) In addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax of six percent upon the receipts from every rental of a passenger car which is a retail sale of such passenger […]
1165 – Administrative Provisions.
§ 1165. Administrative provisions. The taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of article twenty-eight of this chapter. All of the provisions of such article twenty-eight (except sections eleven hundred seven, eleven […]
1166 – Transitional Provisions.
§ 1166. Transitional provisions. With respect to the tax imposed under section eleven hundred sixty of this article effective June first, nineteen hundred ninety, the provisions of subdivision (a) of section eleven hundred six of this chapter shall apply, except that for the purposes of this section, all references in said subdivision (a) of such […]