N.Y. Tax Law § 1172: Legislative finding

§ 1172. Legislative finding. The legislature finds that a simplified

sales and use tax system will reduce and over time eliminate the burden

and cost for all vendors to collect New York state's sales and use tax.

The legislature further finds that New York state should enter into an

agreement with one or more states to simplify and modernize sales and

use tax administration in order to substantially reduce the burden of

tax compliance for all sellers and for all types of commerce.