N.Y. Tax Law § 1173: Authority to enter agreement

§ 1173. Authority to enter agreement. (a) The department is authorized

and directed to enter into the streamlined sales and use tax 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. In furtherance

of the agreement, the department is authorized to act jointly with other

states that are members of the agreement to establish standards for

certification of a certified service provider and certified automated

system and establish performance standards for multistate sellers.

(b) The department is further authorized to take other actions

reasonably required to implement the provisions set forth in this

article. Other actions authorized by this section include, but are not

limited to, the adoption of rules and regulations and the joint

procurement, with other member states, of goods and services in

furtherance of the cooperative agreement.

(c) New York state shall be represented by four delegates, one of whom

shall be appointed by the temporary president of the senate, one of whom

shall be appointed by the speaker of the assembly, one of whom shall be

appointed by the governor and one of whom shall be the commissioner or

his or her designee. In the event of a disagreement between the four

delegates on how the state of New York shall vote within such governing

board, the vote shall be cast only in accord with the unanimous opinion

of the delegate appointed by the temporary president of the senate, the

delegate appointed by the speaker of the assembly and the delegate

appointed by the governor. Such delegates shall be authorized to

represent New York state before the other states that are signatories to

the agreement.