Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 28-B. SIMPLIFIED SALES AND USE TAX ADMINISTRATION |
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.