N.Y. Tax Law Section 1176
Cooperating sovereigns

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

Source: Section 1176 — Cooperating sovereigns, https://www.­nysenate.­gov/legislation/laws/TAX/1176 (updated Sep. 22, 2014; accessed Jul. 6, 2024).

Jul. 6, 2024

Last modified:
Sep. 22, 2014

§ 1176’s source at nysenate​.gov

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