2010 New York Code
TAX - Tax
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
1172 - Legislative finding.

§  1172.  Legislative finding. The legislature finds that a simplified
  sales and use tax system will reduce and over time eliminate the  burden
  and  cost for all vendors to collect New York state's sales and use tax.
  The legislature further finds that New York state should enter  into  an
  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.