reglab/housing_qa huggingface dataset:
NY Tax L § 1175 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1175 - Agreement Requirements.

§  1175.  Agreement  requirements. The department shall not enter into the streamlined  sales  and  use  tax  agreement  unless  the  agreement requires each state to abide by the following requirements:  (a)  The agreement must set restrictions to limit over time the number of state rates.  (b) The agreement must establish uniform standards for the following:  (1) The sourcing of transactions to taxing jurisdictions.  (2) The administration of exempt sales.  (3) Sales and use tax returns and remittances.  (c) The agreement must require states to  develop  and  adopt  uniform definitions  of  sales  and use tax terms. The definitions must enable a state to preserve its ability to make policy  choices  not  inconsistent with the uniform definitions.  (d)  The  agreement  must  provide  a central, electronic registration system that allows a seller to register to collect and remit  sales  and use taxes for all signatory states.  (e)  The  agreement  must  provide  that registration with the central registration system and the collection of sales and  use  taxes  in  the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.  (f)  The  agreement  must  provide  for  reduction  of  the burdens of complying with local sales and use taxes through the following:  (1) Restricting variances between the state and local tax bases.  (2) Requiring states to administer any sales and use taxes  levied  by local  jurisdictions  within  the  state  so that sellers collecting and remitting these taxes will not have to register or  file  returns  with, remit  funds  to,  or be subject to independent audits from local taxing jurisdictions.  (3) Restricting the frequency of changes in the local  sales  and  use tax  rates  and  setting  effective  dates  for the application of local jurisdictional boundary changes to local sales and use taxes.  (4) Providing notice of changes in local sales and use tax  rates  and of changes in the boundaries of local taxing jurisdictions.  (g)  The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.  (h) The agreement must require each state to certify  compliance  with the  terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.  (i) The agreement must require each state to adopt  a  uniform  policy for  certified  service providers that protects the privacy of consumers and maintains the confidentiality of tax information.  (j) The agreement must provide for  the  appointment  of  an  advisory council  of  private  sector  representatives and an advisory council of non-member state representatives to consult with in  the  administration of the agreement.
NY Tax L § 1176 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1176 - Cooperating Sovereigns.

§  1176.  Cooperating  sovereigns.  The  agreement  authorized by this   article  is  an  accord  among  individual  cooperating  sovereigns   in   furtherance  of  their  governmental functions. The agreement provides a   mechanism  among  the  member  states  to  establish  and   maintain   a   cooperative, simplified system for the application and administration of   sales and use taxes under the duly adopted law of each member state.
NY Tax L § 1177 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1177 - Limited Binding and Beneficial Effect.

§  1177.  Limited  binding  and  beneficial  effect. (a) The agreement authorized by this article binds and inures only to the benefit  of  New York  state  and the other member states. No person, other than a member state, is an intended beneficiary of the agreement.  Any  benefit  to  a person  other  than a state is established by the laws of New York state and the other member states and not by the terms of the agreement.  (b) Consistent with subdivision (a) of this section, no  person  shall have  any cause of action or defense under the agreement or by virtue of New York state's approval of the agreement. No person may challenge,  in any action brought under any provision of law, any action or inaction by any  department,  agency, or other instrumentality of New York state, or any political subdivision of New York  state  on  the  ground  that  the action or inaction is inconsistent with the agreement.  (c)  No  law  of  New  York  state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
NY Tax L § 1178 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1178 - Seller and Third Party Liability.

* §  1178.  Seller  and  third  party  liability.  (a) (1) A certified service provider is the agent of  a  seller,  with  whom  the  certified service  provider  has  contracted, for the collection and remittance of sales and use taxes.  As  the  seller's  agent,  the  certified  service provider  is  liable  for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.  (2) A seller that contracts with a certified service provider  is  not liable  to  the state for sales or use tax due on transactions processed by the certified service provider unless the seller  misrepresented  the type  of  items  it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a  material misrepresentation,   the   seller   is  not  subject  to  audit  on  the transactions processed by the certified service provider.  A  seller  is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the  seller  and  review  the  seller's  procedures  to determine if the certified service provider's system  is  functioning  properly  and  the extent  to  which  the  seller's transactions are being processed by the certified service provider.  (b) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the  functioning  of  the certified  automated  system.  A  seller that uses a certified automated system remains responsible and is liable to the state for reporting  and remitting tax.  (c)  A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an  agreement  establishing  a performance  standard  for  that system is liable for the failure of the system to meet the performance standard.   * NB Not effective per letter by DOT received August 30, 2006
NY Tax L § 1180 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1180 - Definitions.

§  1180.  Definitions.  For  the purposes of the taxes imposed by this article, the following terms shall mean:  (a) "Vapor product" means any noncombustible liquid or gel, regardless of the presence of nicotine  therein,  that  is  manufactured  in  to  a finished  product  for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping pen, hookah pen  or  other similar  device.  "Vapor product" shall not include any product approved by the United States food and drug administration as a drug  or  medical device,  or  manufactured  and  dispensed  pursuant  to  title five-A of article thirty-three of the public health law.  (b)  "Vapor  products  dealer"  means  a  person   licensed   by   the commissioner to sell vapor products in this state.
NY Tax L § 1181 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1181 - Imposition of Tax.

§  1181.  Imposition  of  tax. In addition to any other tax imposed by   this chapter or other law, there is  hereby  imposed  a  tax  of  twenty   percent  on receipts from the retail sale of vapor products sold in this   state. The tax is imposed on the purchaser and collected  by  the  vapor   products  dealer as defined in subdivision (b) of section eleven hundred   eighty of this article, in trust for and on account of  the  state.  The   taxes  imposed  under this section shall not apply to adult-use cannabis   products subject to tax under article twenty-C of this chapter.
NY Tax L § 1182 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1182 - Imposition of Compensating Use Tax.

§  1182.  Imposition of compensating use tax. (a) Except to the extent that vapor products have already been or will  be  subject  to  the  tax imposed  by  section  eleven  hundred eighty-one of this article, or are otherwise exempt under this article, there is hereby imposed a  use  tax on  every  use  within  the  state  of  vapor products: (1) purchased at retail; and (2) manufactured or processed by the user if  items  of  the same  kind  are  sold  by him or her in the regular course of his or her business.  (b) For purposes of paragraph one of subdivision (a) of this  section, the  tax  shall  be  at  the rate of twenty percent of the consideration given or contracted to be given for  such  vapor  product  purchased  at retail.  For  purposes  of  paragraph  two  of  subdivision  (a) of this section, the tax shall be at the rate of twenty percent of the price  at which  such items of the same kind of vapor product are offered for sale by the user, and the mere storage, keeping, retention or withdrawal from storage of such  vapor  product  by  the  person  that  manufactured  or processed such vapor product shall not be deemed a taxable use by him or her.  (c) The tax due pursuant to this section shall be paid and reported no later  than  twenty  days  after  such  use  on a form prescribed by the commissioner.
NY Tax L § 1184 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1184 - Administrative Provisions.

§  1184.  Administrative  provisions. (a) Except as otherwise provided for in this  article,  the  taxes  imposed  by  this  article  shall  be administered  and  collected  in  a  like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten  of this chapter. In addition, except as otherwise provided in this article, all  of  the  provisions of article twenty-eight of this chapter (except sections eleven hundred seven,  eleven  hundred  eight,  eleven  hundred nine,  and  eleven hundred forty-eight) relating to or applicable to the administration, collection and review  of  the  taxes  imposed  by  such sections  eleven hundred five and eleven hundred ten, including, but not limited to, the provisions relating to definitions, returns, exemptions, penalties, tax secrecy, personal liability for the tax,  and  collection of  tax  from  the  customer,  shall  apply to the taxes imposed by this article so far as such provisions can be made applicable  to  the  taxes imposed  by  this  article  with  such  limitations as set forth in this article and such modifications as may be necessary  in  order  to  adapt such  language to the taxes so imposed. Such provisions shall apply with the same force and effect as if the language  of  those  provisions  had been  set  forth  in  full in this article except to the extent that any provision is either inconsistent with a provision of this article or  is not relevant to the taxes imposed by this article.  (b) Notwithstanding the provisions of subdivision (a) of this section, the  exemptions  provided in paragraph ten of subdivision (a) of section eleven hundred fifteen of this chapter, and the  provisions  of  section eleven  hundred  sixteen,  except those provided in paragraphs one, two, three and six of subdivision (a) of such section, shall not apply to the taxes imposed by this article.  (c) Notwithstanding the provisions of this section or  section  eleven hundred  forty-six  of this chapter, the commissioner may, in his or her discretion, permit the commissioner of health or his or  her  authorized representative  to inspect any return related to the tax imposed by this article and may furnish to the commissioner of health any such return or supply him or her with information concerning an item contained  in  any such return, or disclosed by any investigation of a liability under this article.
NY Tax L § 1185 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1185 - Criminal Penalties.

§  1185.  Criminal  penalties.  The  criminal  penalties  in  sections   eighteen hundred one through eighteen hundred seven and eighteen hundred   seventeen of this chapter shall apply to  this  article  with  the  same   force  and  effect  as  if the language of those provisions had been set   forth in full in this article except to the extent that any provision is   either inconsistent with a provision of this article or is not  relevant   to the taxes imposed by this article.
NY Tax L § 1186 (2021)
2021 New York Laws TAX - Tax Article 28-C - Supplemental Tax on Vapor Products 1186 - Deposit and Disposition of Revenue.

§  1186.  Deposit and disposition of revenue. The taxes, interest, and   penalties imposed by this article  and  collected  or  received  by  the   commissioner  shall  be  deposited  daily  with  such responsible banks,   banking  houses  or  trust  companies,  as  may  be  designated  by  the   comptroller,  to  the credit of the comptroller in trust for the tobacco   control  and  insurance  initiatives   pool   established   by   section   ninety-two-dd   of   the  state  finance  law  and  distributed  by  the   commissioner of health in accordance with section  twenty-eight  hundred   seven-v  of  the  public health law. Such deposits will be kept separate   and apart from all other money in the possession of the comptroller. The   comptroller shall require adequate security from all such  depositories.   Of  the  total  revenue  collected  or  received under this article, the   comptroller shall retain such amount as the commissioner  may  determine   to  be  necessary for refunds under this article. Provided, however that   the commissioner is authorized and directed to deduct from  the  amounts   he  or  she  receives  from  the  registration fees under section eleven   hundred eighty-three of this article, before deposit  into  the  tobacco   control and insurance initiatives pool, a reasonable amount necessary to   effectuate  refunds of appropriations of the department to reimburse the   department for the costs incurred to administer, collect and  distribute   the taxes imposed by this article.
NY Tax L § 1281 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1281 - Imposition of Tax.

§  1281.  Imposition  of  tax. In addition to any other tax imposed by   this chapter or other law, there is  hereby  imposed  on  every  taxicab   owner a tax of fifty cents per taxicab trip and on every HAIL base a tax   of  fifty  cents  per  HAIL  vehicle trip provided by every HAIL vehicle   affiliated with the base, on every trip that originates in the city  and   terminates anywhere within the territorial boundaries of the MCTD.
NY Tax L § 1282 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1282 - Presumption of Taxability.

§  1282.  Presumption  of  taxability.  For  the purpose of the proper   administration of this article and to prevent evasion of the tax imposed   by this article, it shall be presumed that every taxicab trip and  every   HAIL  vehicle  trip  that  originates  in the city is subject to the tax   imposed by this  article.  This  presumption  shall  prevail  until  the   contrary  is  proven, and the burden of proving the contrary shall be on   the person liable for tax.
NY Tax L § 1284 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1284 - Returns.

§  1284.  Returns.  Every  person  liable  for the tax imposed by this   article shall file a return quarterly with the commissioner. Each return   shall show the number of trips in the quarter for which  the  return  is   filed,  together  with  such  other  information as the commissioner may   require.   The returns required by  this  section  shall  be  filed  for   quarterly  periods ending on the last day of March, June, September, and   December of each year, and each return shall be filed within twenty days   after the end of the quarterly period covered thereby. Every such person   shall also file a  return  with  the  commissioner  for  the  period  of   November  and  December  two  thousand  nine,  by January twentieth, two   thousand  ten,  containing  the  information  described  above.  If  the   commissioner  deems  it  necessary in order to ensure the payment of the   tax imposed by this article, the commissioner may require returns to  be   made  for shorter periods than prescribed by the foregoing provisions of   this section, and upon such dates as the commissioner may  specify.  The   form  of  returns  shall  be  prescribed  by  the commissioner and shall   contain such information as the commissioner may deem necessary for  the   proper  administration  of  this  article.  The commissioner may require   amended returns to be filed within  twenty  days  after  notice  and  to   contain  the  information  specified in the notice. The commissioner may   require that the returns be filed electronically.
NY Tax L § 1285 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1285 - Payment of Tax.

§  1285.  Payment of tax. Every person required to file a return under   this article shall, at the time  of  filing  such  return,  pay  to  the   commissioner  the  total  of  all  tax  imposed  by this article, on the   correct number of trips subject to tax under this article. The amount so   payable to the commissioner  for  the  period  for  which  a  return  is   required to be filed shall be due and payable to the commissioner on the   date  limited  for  the  filing  of  the return for such period, without   regard to whether a return is filed or whether the return which is filed   correctly shows the correct number of trips or the  amount  of  tax  due   thereon.   The   commissioner   may   require   that  the  tax  be  paid   electronically.
NY Tax L § 1286 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1286 - Records to Be Kept.

§  1286.  Records  to  be  kept.  (a)  Every person liable for any tax imposed by this article shall keep:  (1) records of every taxicab or HAIL vehicle trip originating  in  the city  and  of  all  amounts  paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner may require;  (2) a  true  and  complete  copy  of  every  contract,  agreement,  or arrangement  concerning  the  lease, rental, or license to use a taxicab for which the person is required to remit the tax on  trips  imposed  by this article on such person;  (3)  a  true  and  complete  copy  of  every  contract,  agreement, or arrangement concerning the appointment of an agent;  (4) a  true  and  complete  copy  of  every  contract,  agreement,  or arrangement  concerning  the  affiliation of a HAIL vehicle or of a HAIL vehicle owner or driver with a HAIL base;  (5) true and complete copies of any records required to be kept by the TLC; and  (6) such other records and information as the commissioner may require to perform his or her duties under this article.  (b) Every person that has contracted with the city or TLC  to  provide services  to  the  city,  to the TLC, or to persons liable for tax under this article relating to taximeters, to administering taximeters  or  to information  obtained  from taximeters and every person that the TLC has authorized to obtain or  possess  information  generated  by  taximeters shall keep true and complete copies of all meter information.  (c) The records required to be kept by this section shall be available for   inspection  and  examination  at  any  time  upon  demand  by  the commissioner or the commissioner's duly authorized agent or employee and shall be preserved  for  a  period  of  three  years,  except  that  the commissioner  may consent to their destruction within that period or may require that they be kept longer. Such records may be  kept  within  the meaning   of   this   section   when  reproduced  on  any  photographic, photostatic, microfilm,  micro-card,  miniature  photographic  or  other process  which actually reproduces the original record. If those records are maintained in an electronic format, they must be made available  and accessible to the commissioner in electronic format.
NY Tax L § 1288 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1288 - Deposit and Disposition of Revenue.

§  1288.  Deposit  and  disposition  of  revenue.  Notwithstanding any provision of law to the contrary: (a) All taxes, interest and  penalties collected or received by the commissioner pursuant to this article shall be  deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller,  in  trust  for  the credit  of  the metropolitan transportation authority. An account may be established in one or more of such depositories. Such deposits shall  be kept  separate  and  apart from all other money in the possession of the comptroller. The comptroller shall require adequate  security  from  all such depositories. Of the total revenue collected or received under this section,  the  comptroller  shall retain in the comptroller's hands such amount as the commissioner may determine to  be  necessary  for  refunds under  this  article.  The  commissioner  is  authorized and directed to deduct from such amounts  collected  or  received  under  this  article, before  deposit  into  the  accounts  specified  by  the  comptroller, a reasonable amount necessary to effectuate refunds of  appropriations  of the  department to reimburse the department for the costs to administer, collect and distribute the taxes imposed by this article.  (b) On or before the twelfth day following  the  end  of  each  month, after  reserving  such  amount  for  such  refunds  and  such costs, the commissioner shall certify to the comptroller the amount of all revenues so received pursuant to this article during the prior month as a  result of the taxes, interest and penalties so imposed.  (c)  By  the  fifteenth day of the last month of each calendar quarter the comptroller shall pay over the amount of  revenues  from  the  prior three  months  in  total  so  certified  by  the  commissioner,  without appropriation,  into  the  corporate  transportation  account   of   the metropolitan    transportation   authority   special   assistance   fund established  by  section  twelve  hundred  seventy-a   of   the   public authorities   law  to  be  applied  as  provided  in  paragraph  (e)  of subdivision four of such section twelve  hundred  seventy-a.  Any  money collected  pursuant to this article that is deposited by the comptroller in  the   corporate   transportation   account   of   the   metropolitan transportation  authority  special assistance fund shall be held in such fund free and clear of any claim by any person or entity paying the  tax pursuant  to this article, including, without limiting the generality of the  foregoing,  any   right   or   claim   against   the   metropolitan transportation  authority,  any of its bondholders, or any subsidiary or affiliate of the metropolitan transportation authority.