N.Y.
Tax Law Section 1171
Definitions
(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 § 1101 (Definitions)section eleven hundred one of this chapter.(f)
“Sales tax” means the sales tax imposed pursuant to article 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter and pursuant to the authority of article 29 (Taxes Authorized For Cities, Counties and School Districts)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 § 1173 (Authority to enter agreement)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 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter and pursuant to the authority of article 29 (Taxes Authorized For Cities, Counties and School Districts)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 § 1173 (Authority to enter agreement)section eleven hundred seventy-three of this article.
Source:
Section 1171 — Definitions, https://www.nysenate.gov/legislation/laws/TAX/1171 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
