§ 1170. Short title. This article shall be known and may be cited as the "simplified sales and use tax administration act".

Terms Used In N.Y. Tax Law 1170

  • 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. See N.Y. Tax Law 1171