N.Y. Tax Law 1171 – Definitions
§ 1171. Definitions. As used in this article:
Terms Used In N.Y. Tax Law 1171
- Agreement: means the streamlined sales and use tax agreement. See N.Y. Tax Law 1171
- Department: means the New York state department of taxation and finance. See N.Y. Tax Law 1171
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal property: All property that is not real property.
- 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. See N.Y. Tax Law 1171
- State: means any state of the United States and the District of Columbia. See N.Y. Tax Law 1171
- 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
(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.