§ 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 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 commerce.