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N.Y. TAX Law § 1172

This is the official text of N.Y. TAX Law § 1172, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Legislative finding

Official statutory text

§ 1172. Legislative finding. The legislature finds that a simplified\nsales and use tax system will reduce and over time eliminate the burden\nand cost for all vendors to collect New York state's sales and use tax.\nThe legislature further finds that New York state should enter into an\nagreement with one or more states to simplify and modernize sales and\nuse tax administration in order to substantially reduce the burden of\ntax compliance for all sellers and for all types of commerce.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.