2012 New York Consolidated Laws
TAX - Tax
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
1171 - Definitions.

 
    § 1171. Definitions. As used in this article:
    (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 section eleven hundred one of this chapter.
    (f)  "Sales  tax"  means  the  sales  tax  imposed pursuant to article
  twenty-eight of this chapter and pursuant to the  authority  of  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 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 twenty-eight of this chapter and pursuant to  the  authority  of
  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 section eleven hundred seventy-three of this article.