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This entry was published on 2014-09-22
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SECTION 1171
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 28-B
§ 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 appropriate state, and maintain a record of the
transaction.

(c) "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.

(d) "Department" means the New York state department of taxation and
finance.

(e) "Person" shall have the same meaning as ascribed to such term by
subdivision (a) of section eleven hundred one of this chapter.

(f) "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.

(g) "Seller" means any person making sales, leases, or rentals of
personal property or services.

(h) "State" means any state of the United States and the District of
Columbia.

(i) "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.