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This entry was published on 2014-09-22
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SECTION 1173
Authority to enter agreement
Tax (TAX) CHAPTER 60, ARTICLE 28-B
§ 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 commerce. In furtherance
of the agreement, the department is authorized to act jointly with other
states that are members of the agreement to establish standards for
certification of a certified service provider and certified automated
system and establish performance standards for multistate sellers.

(b) The department is further authorized to take other actions
reasonably required to implement the provisions set forth in this
article. Other actions authorized by this section include, but are not
limited to, the adoption of rules and regulations and the joint
procurement, with other member states, of goods and services in
furtherance of the cooperative agreement.

(c) New York state shall be represented by four delegates, one of whom
shall be appointed by the temporary president of the senate, one of whom
shall be appointed by the speaker of the assembly, one of whom shall be
appointed by the governor and one of whom shall be the commissioner or
his or her designee. In the event of a disagreement between the four
delegates on how the state of New York shall vote within such governing
board, the vote shall be cast only in accord with the unanimous opinion
of the delegate appointed by the temporary president of the senate, the
delegate appointed by the speaker of the assembly and the delegate
appointed by the governor. Such delegates shall be authorized to
represent New York state before the other states that are signatories to
the agreement.