Section 1173. Authority to enter agreement  


Latest version.
  • (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.