New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 1171

Definitions

Official textnysenate.govlast amended Sep 22, 201410 subsections

§ 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.

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