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N.Y. TAX Law § 1173

This is the official text of N.Y. TAX Law § 1173, 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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Authority to enter agreement

Official statutory text

§ 1173. Authority to enter agreement. (a) The department is authorized\nand directed to enter into the streamlined sales and use tax agreement\nwith one or more states to simplify and modernize sales and use tax\nadministration in order to substantially reduce the burden of tax\ncompliance for all sellers and for all types of commerce. In furtherance\nof the agreement, the department is authorized to act jointly with other\nstates that are members of the agreement to establish standards for\ncertification of a certified service provider and certified automated\nsystem and establish performance standards for multistate sellers.\n (b) The department is further authorized to take other actions\nreasonably required to implement the provisions set forth in this\narticle. Other actions authorized by this section include, but are not\nlimited to, the adoption of rules and regulations and the joint\nprocurement, with other member states, of goods and services in\nfurtherance of the cooperative agreement.\n (c) New York state shall be represented by four delegates, one of whom\nshall be appointed by the temporary president of the senate, one of whom\nshall be appointed by the speaker of the assembly, one of whom shall be\nappointed by the governor and one of whom shall be the commissioner or\nhis or her designee. In the event of a disagreement between the four\ndelegates on how the state of New York shall vote within such governing\nboard, the vote shall be cast only in accord with the unanimous opinion\nof the delegate appointed by the temporary president of the senate, the\ndelegate appointed by the speaker of the assembly and the delegate\nappointed by the governor. Such delegates shall be authorized to\nrepresent New York state before the other states that are signatories to\nthe agreement.\n

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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.