§ 1171 — Definitions

New York § 1171

• Jurisdiction: New York
• Law TAX: Tax
• Art. 28-B: Simplified Sales and Use Tax Administration

Text

§ 1171. Definitions. As used in this article:\n (a) "Agreement" means the streamlined sales and use tax agreement.\n (b) "Certified automated system" means software certified jointly by\nthe states that are signatories to the agreement to calculate the tax\nimposed by each jurisdiction on a transaction, determine the amount of\ntax to remit to the appropriate state, and maintain a record of the\ntransaction.\n (c) "Certified service provider" means an agent certified jointly by\nthe states that are signatories to the agreement to perform all of the\nseller's sales tax functions.\n (d) "Department" means the New York state department of taxation and\nfinance.\n (e) "Person" shall have the same meaning as ascribed to such term by\nsubdivision (a) of section eleven hundred one of this chapter.\n (f) "Sales tax" means the sales tax imposed pursuant to article\ntwenty-eight of this chapter and pursuant to the authority of article\ntwenty-nine of this chapter, to the extent covered by the streamlined\nsales and use tax agreement authorized and directed to be entered into\nby section eleven hundred seventy-three of this article.\n (g) "Seller" means any person making sales, leases, or rentals of\npersonal property or services.\n (h) "State" means any state of the United States and the District of\nColumbia.\n (i) "Use tax" means the compensating use tax imposed pursuant to\narticle twenty-eight of this chapter and pursuant to the authority of\narticle twenty-nine of this chapter, to the extent covered by the\nstreamlined sales and use tax agreement authorized and directed to be\nentered into by section eleven hundred seventy-three of this article.\n