N.Y. Tax Law § 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.