2010 New York Code
TAX - Tax
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
1175 - Agreement requirements.

§  1175.  Agreement  requirements. The department shall not enter into
  the streamlined  sales  and  use  tax  agreement  unless  the  agreement
  requires each state to abide by the following requirements:
    (a)  The agreement must set restrictions to limit over time the number
  of state rates.
    (b) The agreement must establish uniform standards for the following:
    (1) The sourcing of transactions to taxing jurisdictions.
    (2) The administration of exempt sales.
    (3) Sales and use tax returns and remittances.
    (c) The agreement must require states to  develop  and  adopt  uniform
  definitions  of  sales  and use tax terms. The definitions must enable a
  state to preserve its ability to make policy  choices  not  inconsistent
  with the uniform definitions.
    (d)  The  agreement  must  provide  a central, electronic registration
  system that allows a seller to register to collect and remit  sales  and
  use taxes for all signatory states.
    (e)  The  agreement  must  provide  that registration with the central
  registration system and the collection of sales and  use  taxes  in  the
  signatory states will not be used as a factor in determining whether the
  seller has nexus with a state for any tax.
    (f)  The  agreement  must  provide  for  reduction  of  the burdens of
  complying with local sales and use taxes through the following:
    (1) Restricting variances between the state and local tax bases.
    (2) Requiring states to administer any sales and use taxes  levied  by
  local  jurisdictions  within  the  state  so that sellers collecting and
  remitting these taxes will not have to register or  file  returns  with,
  remit  funds  to,  or be subject to independent audits from local taxing
  jurisdictions.
    (3) Restricting the frequency of changes in the local  sales  and  use
  tax  rates  and  setting  effective  dates  for the application of local
  jurisdictional boundary changes to local sales and use taxes.
    (4) Providing notice of changes in local sales and use tax  rates  and
  of changes in the boundaries of local taxing jurisdictions.
    (g)  The agreement must outline any monetary allowances that are to be
  provided by the states to sellers or certified service providers.
    (h) The agreement must require each state to certify  compliance  with
  the  terms of the agreement prior to joining and to maintain compliance,
  under the laws of the member state, with all provisions of the agreement
  while a member.
    (i) The agreement must require each state to adopt  a  uniform  policy
  for  certified  service providers that protects the privacy of consumers
  and maintains the confidentiality of tax information.
    (j) The agreement must provide for  the  appointment  of  an  advisory
  council  of  private  sector  representatives and an advisory council of
  non-member state representatives to consult with in  the  administration
  of the agreement.