N.Y. Tax Law § 1176 — Cooperating sovereigns

§ 1176. Cooperating sovereigns. The agreement authorized by this\narticle is an accord among individual cooperating sovereigns in\nfurtherance of their governmental functions. The agreement provides a\nmechanism among the member states to establish and maintain a\ncooperative, simplified system for the application and administration of\nsales and use taxes under the duly adopted law of each member state.\n