reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 4 - Procedure and Administration › 992 - Addition to Tax in the Case of Valuation Understatement.

§ 992. Addition to tax in the case of valuation understatement. In the
case  of  any  underpayment  of  a  tax imposed by this article which is
attributable to a valuation understatement, there shall be added to  the
tax  an amount equal to the applicable percentage of the underpayment so
attributed.
(a) For purposes of this section, the applicable percentage  shall  be
determined under the following table:
If the valuation claimed is
the following percent of the               The applicable
correct valuation:                         percentage is:
fifty percent or more but
not more than sixty-six
and two-thirds percent ....................  ten
forty percent or more but
less than fifty percent ...................  twenty
less than forty percent ...................  thirty
(b)  For purposes of this section, there is a valuation understatement
if the claimed value of any property is sixty-six and two-thirds percent
or less of the amount determined  to  be  the  correct  amount  of  such
valuation.
(c)  This section shall not apply if the underpayment is less than one
thousand dollars with respect to the estate of the decedent.
(d) The commissioner may waive all or any part of the addition to  tax
provided  by  this  section  on showing by the executor that there was a
reasonable basis for the claimed valuation and that such claim was  made
in good faith.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 4 - Procedure and Administration › 999 - Deposit and Disposition of Revenue.

§  999.  Deposit  and  disposition  of  revenue.  All taxes, interest,
  penalties and fees collected or received by  the  tax  commission  under
  this  article  shall  be  deposited  and  disposed  of  pursuant  to the
  provisions of section one hundred seventy-one-a of this chapter.
2023 New York Laws › TAX - Tax › Article 27 - Corporate Tax Procedure and Administration › 1080 - Application of Article.

§  1080.  Application of article.--- (a) General.--- The provisions of
this article shall apply to the administration  of  and  the  procedures
with  respect  to the taxes imposed by articles nine, and nine-a of this
chapter for taxable  years  or  periods  ending  on  or  after  December
thirty-first, nineteen hundred sixty-four.
(b)  Definitions.---  As  used  in  this  article, where not otherwise
specifically  defined  and  unless  a  different  meaning   is   clearly
required---
(1)  The  term  "return" means a report or return of tax, but does not
include a declaration of estimated tax.
(2)  The  term  "corporation"  includes  a  corporation,   association
(including  a  limited  liability company), joint stock company or other
entity subject to tax under article nine, nine-a, nine-b or nine-c.
(3) The term "person" includes a  corporation,  association,  company,
partnership,  estate,  trust,  liquidator,  fiduciary or other entity or
individual liable for the tax imposed by article nine, nine-a, nine-b or
nine-c, or under a duty to perform an act under this  article  or  under
article nine, nine-a, nine-b or nine-c.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 2 - Imposition of Taxes › 1105-B - Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production.

§  1105-B.  Exemptions for certain parts, tools, supplies and services
relating to tangible personal property used or consumed  in  production.
Notwithstanding any other provisions of this article:  (a) Receipts from
the  retail sales of parts with a useful life of one year or less, tools
and supplies for use or consumption directly and  predominantly  in  the
production    of   tangible   personal   property,   gas,   electricity,
refrigeration  or  steam  for   sale   by   manufacturing,   processing,
generating,  assembling,  refining, mining or extracting shall be exempt
from the tax imposed by subdivision (a) of section eleven  hundred  five
of this article.
(b) Receipts from every sale of the services of installing, repairing,
maintaining  or  servicing  the  tangible personal property described in
paragraph twelve of subdivision (a) of section eleven hundred fifteen of
this article, including the parts with a useful  life  of  one  year  or
less,  tools  and supplies described in subdivision (a) of this section,
to the extent subject to such tax, shall be exempt from the tax on sales
imposed under subdivision (c) of section eleven  hundred  five  of  this
article.
(c)  Parts  with a useful life of one year or less, tools and supplies
described in subdivision (a) of this section and services  described  in
subdivision  (b)  of  this section shall be exempt from the compensating
use tax imposed by section eleven hundred ten of this article.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 2 - Imposition of Taxes › 1112 - Taxes Imposed on Qualified Indian Reservations.

§  1112.  Taxes  imposed  on  qualified Indian reservations. (a) Where
property or services subject to sales or compensating use tax have  been
purchased  on  or  from  a  qualified  Indian reservation, as defined in
section four hundred seventy of this chapter, the purchaser shall not be
relieved of his or her liability to pay the tax due. Such  tax  due  and
not collected shall be paid by the purchaser directly to the department.
(b)  The tax due and not collected pursuant to subdivision (a) of this
section may be reported and paid by means of such  personal  income  tax
forms or other tax forms as the commissioner deems appropriate.
(c)  The  provisions  of  section  two  hundred  eighty-four-e of this
chapter concerning  sales  of  motor  fuel  and  Diesel  motor  fuel  on
qualified Indian reservations shall apply to the prepayment of sales tax
imposed  on  motor fuel and Diesel motor fuel pursuant to section eleven
hundred two of this article in the same manner and with the  same  force
and   effect   as   if  the  provisions  of  such  section  two  hundred
eighty-four-e had been incorporated in full into this article, except to
the extent that  any  such  provision  is  either  inconsistent  with  a
provision of such section eleven hundred two or not relevant thereto.
(d)  The  provisions  of  section  four  hundred seventy-one-e of this
chapter concerning sales of cigarettes on qualified Indian  reservations
shall  apply  to  the  prepayment  of  sales  tax  imposed on cigarettes
pursuant to section eleven hundred three of this  article  in  the  same
manner  and  with the same force and effect as if the provisions of such
section four hundred seventy-one-e had been incorporated  in  full  into
this  article,  except  to  the extent that any such provision is either
inconsistent with a provision of such section eleven hundred three or is
not relevant thereto.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 3 - Exemptions › 1123 - Exemption From Tax on the Charge of a Roof Garden, Cabaret or Other Similar Place.

§  1123. Exemption from tax on the charge of a roof garden, cabaret or
other similar place. The portion of the amount paid as the charge  of  a
roof  garden,  cabaret or other similar place in the state for admission
to attend a dramatic or musical arts performance at the place  shall  be
exempt  from  the  tax  imposed by paragraph three of subdivision (f) of
section eleven hundred five of this article but only if:
(a) the recipient states the charge for such admission separately from
all other portions of such amount;
(b) either (i) the separately stated charges for food, drink,  service
and  merchandise  are  not  less  on a day when such place offers such a
performance as on a day when such place does not offer such  performance
or  (ii)  if  such place is open for business only when it offers such a
performance, it separately states its charges for food,  drink,  service
and  merchandise  and  such  separately stated charges are comparable to
charges for comparable food, drink, service  and  merchandise  at  other
such  places  and  restaurants  and  taverns in the United States census
bureau metropolitan statistical area in which such place is  located  or
in  an  immediately  adjacent  metropolitan  statistical  area  or  in a
comparable  area  if  such  place  is  not  located  in  a  metropolitan
statistical area; and
(c)  such  place retains and makes available to the commissioner menus
and any other statements of its charges, showing all of its charges  for
food,  drink, service, merchandise and admission, as part of the records
required to be kept under section eleven  hundred  thirty-five  of  this
article.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 4 - Administrative Provisions › 1140 - Remedies Exclusive.

§  1140.  Remedies exclusive. The remedies provided by sections eleven
  hundred thirty-eight and eleven hundred thirty-nine shall  be  exclusive
  remedies available to any person for the review of tax liability imposed
  by  this  article; and no determination or proposed determination of tax
  or determination on any application for  refund  shall  be  enjoined  or
  reviewed  by an action for declaratory judgment, an action for money had
  and received, or by any action or proceeding  other  than  a  proceeding
  under article seventy-eight of the civil practice law and rules.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 4 - Administrative Provisions › 1143 - Administration of Oaths and Compelling Testimony.

§  1143. Administration of oaths and compelling testimony. (a) The tax
commission or its employees or agents duly designated and authorized  by
it  shall have power to administer oaths and take affidavits in relation
to any matter or proceeding in the exercise of their powers  and  duties
under  this article. The tax commission shall have power to subpoena and
require the attendance of witnesses and the production of books,  papers
and  documents to secure information pertinent to the performance of its
duties hereunder and of the enforcement of this article and  to  examine
them  in  relation thereto, and to issue commissions for the examination
of witnesses who are out of the state or unable to attend before  it  or
excused from attendance.
(b)  A  justice  of  the  supreme court either in court or at chambers
shall  have  power  summarily  to  enforce  by  proper  proceedings  the
attendance and testimony of witnesses and the production and examination
of  books,  papers  and  documents called for by the subpoena of the tax
commission under this article.
(c) The officers  who  serve  the  summons  or  subpoena  of  the  tax
commission and witnesses attending in response thereto shall be entitled
to the same fees as are allowed to officers and witnesses in civil cases
in  courts of record, except as herein otherwise provided. Such officers
shall be the sheriff of any county and his duly  appointed  deputies  or
any  officers  or  employees  of the department of taxation and finance,
designated to serve such process.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 4 - Administrative Provisions › 1144 - Reference to Tax.

§  1144.  Reference  to tax. Whenever reference is made in placards or
  advertisements or in any other publications to any tax imposed  by  this
  article,  such  reference  shall be in substantially the following form:
  "sales and use tax"; except that in  any  bill,  receipt,  statement  or
  other  evidence  or  memorandum  of  sale,  services rendered, amusement
  charges, dues, rent  or  occupancy,  issued  or  employed  by  a  person
  required  to collect tax, if the tax is required to be stated separately
  thereon as  provided  in  subdivision  (a)  of  section  eleven  hundred
  thirty-two, the word "tax" will suffice.
2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 4 - Administrative Provisions › 1148 - Deposit and Disposition of Revenue.

§  1148.  Deposit  and disposition of revenue. (a) All taxes, interest
and penalties collected or  received  by  the  commissioner  under  this
article shall be deposited and disposed of pursuant to the provisions of
section one hundred seventy-one-a of this chapter; provided however, the
comptroller  shall  on  or before the twelfth day of each month, pay all
such taxes, interest and penalties  collected  under  this  article  and
remaining  to  the comptroller's credit in such banks, banking houses or
trust companies at the  close  of  business  on  the  last  day  of  the
preceding month, into the general fund of the state treasury.
(b)  Provided however, before the funds may be distributed pursuant to
subdivision (a) of this section, such  funds  shall  be  distributed  as
otherwise   provided   in   sections   ninety-two-d,  ninety-two-h,  and
ninety-two-r of the state finance law and sections eleven  hundred  two,
eleven hundred four and eleven hundred nine of this article.
(c)   Provided  however,  after  funds  are  distributed  pursuant  to
subdivision (b) of this section but before such  funds  are  distributed
pursuant to subdivision (a) of this section, funds shall be deposited by
the  comptroller  into the New York central business district trust fund
established pursuant to section ninety-nine-ff of the state finance  law
in  accordance with the following schedule: (1) in state fiscal year two
thousand nineteen - two thousand twenty, one hundred twelve million five
hundred thousand dollars; (2) in state fiscal year two thousand twenty -
two thousand twenty-one, one hundred fifty million dollars; and  (3)  in
state  fiscal year two thousand twenty-one - two thousand twenty-two and
every succeeding state fiscal year, an amount equal to one  hundred  one
percent  of  the  amount  deposited  in  the immediately preceding state
fiscal year. The funds deposited into  the  New  York  central  business
district trust fund shall be deposited monthly in equal installments.
2023 New York Laws › TAX - Tax › Article 28-A - Special Tax on Passenger Car Rentals › 1160 - Special Tax on Passenger Car Rentals.

§  1160.  Special tax on passenger car rentals. (a) (1) In addition to
any tax imposed under any other article of this chapter, there is hereby
imposed and there shall be paid a tax of six percent upon  the  receipts
from  every  rental  of  a  passenger car which is a retail sale of such
passenger car.
(2) Except to the extent that a  passenger  car  rental  described  in
paragraph one of this subdivision has already been or will be subject to
the  tax  imposed  under such paragraph and except as otherwise exempted
under this article, there is hereby imposed on every  person  and  there
shall  be  paid a use tax for the use within this state of any passenger
car rented by the user, which is a purchase at retail of such  passenger
car, but not including any lease of a passenger car to which subdivision
(i)  of  section  eleven  hundred  eleven  of  this chapter applies. For
purposes of this paragraph, the tax shall be at the rate of six  percent
of  the consideration given or contracted to be given for such property,
or for the use of such property, including any charges for  shipping  or
delivery  as  described in paragraph three of subdivision (b) of section
eleven hundred one  of  this  chapter,  but  excluding  any  credit  for
tangible  personal  property  accepted  in part payment and intended for
resale.
(b) For purposes of this  section,  the  following  definitions  shall
apply:
(1)  Motor  vehicle. A motor vehicle as defined in section one hundred
twenty-five of  the  vehicle  and  traffic  law,  but  not  including  a
motorcycle.
(2)  Passenger  car.  A motor vehicle having a gross vehicle weight of
nine thousand pounds or less with a seating capacity of nine persons  or
less designed for passenger transportation.
(3)  Rental. The transfer of possession of a motor vehicle, whether or
not the motor vehicle is required to be or is registered by this  state,
for a consideration, without the transfer of the ownership of such motor
vehicle,  but  not  including  a  lease  described in subdivision (i) of
section eleven hundred eleven of this chapter.
(c) The provisions of this section shall not apply to peer-to-peer car
sharing as defined in section nine hundred of the general  business  law
and which is subject to the taxes set forth in article twenty-eight-D of
this chapter.
2023 New York Laws › TAX - Tax › Article 28-A - Special Tax on Passenger Car Rentals › 1166 - Transitional Provisions.

§ 1166. Transitional provisions. With respect to the tax imposed under
  section  eleven  hundred  sixty  of  this  article effective June first,
  nineteen hundred ninety, the provisions of subdivision  (a)  of  section
  eleven  hundred  six  of  this  chapter shall apply, except that for the
  purposes of this section, all references in said subdivision (a) of such
  section eleven hundred six to August first, nineteen hundred sixty-five,
  shall be read as referring to the effective date of such section  eleven
  hundred  sixty,  and  all  references  in  said  subdivision (a) of such
  section eleven hundred six to April first, nineteen  hundred  sixty-five
  shall  be  read  as  referring  to  the  date  four  months prior to the
  effective date of such section  eleven  hundred  sixty.  Nothing  herein
  contained  shall  be  deemed to change the taxable status of any sale or
  use which occurred prior to such effective date,  and  provided  further
  that the reference in subdivision one of section eleven hundred eighteen
  of  this  chapter to August first, nineteen hundred sixty-five, shall be
  read as referring to the effective date of section eleven hundred  sixty
  of this article.
2023 New York Laws › TAX - Tax › Article 28-A - Special Tax on Passenger Car Rentals › 1166-A - Special Supplemental Tax on Passenger Car Rentals Within the Metropolitan Commuter Transportation District.

§ 1166-a. Special supplemental tax on passenger car rentals within the
metropolitan  commuter  transportation  district. (a) In addition to the
tax imposed under section eleven hundred sixty of this  article  and  in
addition  to  any  tax  imposed under any other article of this chapter,
there is hereby imposed and there shall be paid a tax at the rate of six
percent upon the receipts from every rental of a passenger car which  is
a  retail  sale  of  such passenger car within the metropolitan commuter
transportation district as defined in subsection (a)  of  section  eight
hundred of this chapter.
(b)  Except  to  the  extent  that a passenger car rental described in
subdivision (a) of this section, or section eleven  hundred  sixty-six-b
of  this article, has already been or will be subject to the tax imposed
under such subdivision or section and except as otherwise exempted under
this article, there is hereby imposed on every person and there shall be
paid  a  use  tax  for  the  use  within   the   metropolitan   commuter
transportation  district  as  defined in subsection (a) of section eight
hundred of this chapter; of any passenger car rented by the user that is
a purchase at retail of such passenger car, but not including any  lease
of  a  passenger  car to which subdivision (i) of section eleven hundred
eleven of this chapter applies. For purposes of  this  subdivision,  the
tax  shall  be  at the rate of six percent of the consideration given or
contracted to be given for  such  property,  or  for  the  use  of  such
property, including any charges for shipping or delivery as described in
paragraph three of subdivision (b) of section eleven hundred one of this
chapter,  but  excluding  any  credit  for  tangible  personal  property
accepted in part payment and intended for resale.
(c) The provisions of this section shall not apply to peer-to-peer car
sharing as defined in section nine hundred of the general  business  law
and which is subject to the taxes set forth in article twenty-eight-D of
this chapter.
2023 New York Laws › TAX - Tax › Article 28-A - Special Tax on Passenger Car Rentals › 1166-B - Special Supplemental Tax on Passenger Car Rentals Outside of the Metropolitan Commuter Transportation District.

§ 1166-b. Special supplemental tax on passenger car rentals outside of
the  metropolitan  commuter  transportation district. (a) In addition to
the tax imposed under section eleven hundred sixty of this  article  and
in  addition to any tax imposed under any other article of this chapter,
there is hereby imposed and there shall be paid a tax at the rate of six
percent upon the receipts from every rental of a passenger car  that  is
not  subject  to the tax described in section eleven hundred sixty-six-a
of this article, but which is a retail sale of such passenger car within
the state.
(b) Except to the extent that a  passenger  car  rental  described  in
subdivision (a) of this section or in section eleven hundred sixty-six-a
of  this article, has already been subject to the tax imposed under such
subdivision or section, and except  as  otherwise  exempted  under  this
article, there is hereby imposed on every person and there shall be paid
a  use  tax  for the use within the state of any passenger car rented by
the user that is a purchase at retail of such  passenger  car,  but  not
including  any  lease  of  a  passenger  car to which subdivision (i) of
section eleven hundred eleven of this chapter applies. For  purposes  of
this  subdivision,  the  tax  shall be at the rate of six percent of the
consideration given or contracted to be given for such property, or  for
the use of such property, including any charges for shipping or delivery
as  described  in  paragraph  three of subdivision (b) of section eleven
hundred one of this chapter,  but  excluding  any  credit  for  tangible
personal property accepted in part payment and intended for resale.
(c) The provisions of this section shall not apply to peer-to-peer car
sharing  as  defined in section nine hundred of the general business law
and which is subject to the taxes set forth in article twenty-eight-D of
this chapter.
2023 New York Laws › TAX - Tax › Article 28-A - Special Tax on Passenger Car Rentals › 1167 - Deposit and Disposition of Revenue.

§ 1167. Deposit and disposition of revenue. 1. All taxes, interest and
  penalties  collected  or received by the commissioner under this article
  shall be deposited and disposed of pursuant to the provisions of section
  one hundred seventy-one-a of this chapter, except that  after  reserving
  amounts  in  accordance  with  such section one hundred seventy-one-a of
  this chapter, the remainder shall be paid  by  the  comptroller  to  the
  credit  of  the  highway  and  bridge  trust fund established by section
  eighty-nine-b of the state finance law, provided,  however:  (a)  taxes,
  interest  and penalties collected or received pursuant to section eleven
  hundred sixty-six-a of this article shall be deposited and  disposed  of
  pursuant to subdivision two of this section; and (b) taxes, interest and
  penalties  collected  or  received  pursuant  to  section eleven hundred
  sixty-six-b of this article shall be paid to the credit  of  the  public
  transportation  systems  operating  assistance  account  established  by
  section eighty-eight-a of the state finance law.
2. All taxes, interest, and penalties collected  or  received  by  the
  commissioner  pursuant  to  section  eleven  hundred sixty-six-a of 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 will be kept separate and apart from all  other  money  in  the
  possession  of  the  comptroller.  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.  On  or  before  the twelfth day of each month, after reserving
  such amount for such refunds and deducting such amounts for such  costs,
  the  commissioner  shall  certify  to  the comptroller the amount of all
  revenues received pursuant to this article during the prior month  as  a
  result of the tax imposed, including any interest and penalties thereon.
  The amount of revenues so certified over the prior three months in total
  shall  be  paid  over  by  the  fifteenth  day of the last month of each
  calendar quarter from such  account,  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.
2023 New York Laws › TAX - Tax › Article 28-B - Simplified Sales and Use Tax Administration › 1171 - Definitions.

§ 1171. Definitions. As used in this article:
(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.
2023 New York Laws › TAX - Tax › Article 28-B - Simplified Sales and Use Tax Administration › 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.
2023 New York Laws › TAX - Tax › Article 28-B - Simplified Sales and Use Tax Administration › 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.
2023 New York Laws › TAX - Tax › Article 28-B - Simplified Sales and Use Tax Administration › 1174 - Relationship to State Law.

§  1174.  Relationship  to  state  law.  No provision of the agreement
  authorized by this article in whole or part invalidates  or  amends  any
  provision of the law of New York state. Adoption of the agreement by New
  York  state  does  not  amend  or  modify  any  law  of  New York state.
  Implementation of any condition of the  agreement  in  New  York  state,
  whether adopted before, at, or after membership of New York state in the
  agreement,  shall  be  exclusively done by a separate act or acts of the
  legislature.
2023 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.
2023 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.
2023 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.
2023 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
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1190 - Definitions.

§ 1190. Definitions.  Terms  used  in this article shall have the same
meaning as in section nine hundred of the general  business  law  unless
expressly   provided  otherwise.  For  purposes  of  this  article,  the
following terms shall have the following meanings:
(a) "Gross receipts paid by  the  shared  vehicle  driver"  means  all
consideration  paid  or contracted to be paid by a shared vehicle driver
for use of a shared vehicle, including optional charges and fees, except
for separately stated charges for taxes and government-imposed fees  and
airport facility fees, imposed on the shared vehicle driver.
(b)  "Peer-to-peer  car  sharing program administrator" shall mean the
corporation, partnership,  firm,  institution,  sole  proprietorship  or
other  entity or person that is responsible for operating, facilitating,
or administering the means, digital or otherwise, by  which  a  business
platform  facilitates  a  peer-to-peer car sharing program for financial
consideration.
2023 New York Laws › TAX - Tax › Article 28-D - Special Tax on Peer-to-Peer Car Sharing › 1191 - Imposition of State-Wide Peer-to-Peer Tax.

§ 1191. Imposition  of state-wide peer-to-peer tax. (a) In addition to
any tax imposed under any other article of this chapter, there is hereby
imposed on every shared vehicle driver and there shall be paid a tax  of
three  percent  of  the gross receipts paid by the shared vehicle driver
for use of a shared vehicle when  the  transfer  of  possession  of  the
shared vehicle to the shared vehicle driver occurs in this state.
(b)  Except  to  the  extent  that  the  transfer  of a shared vehicle
described in subdivision (a) of this section has already been or will be
subject to  the  tax  imposed  under  such  subdivision  and  except  as
otherwise  exempted under this article, there is hereby imposed on every
shared vehicle driver and there shall be paid a  use  tax  for  the  use
within  this  state  of any shared vehicle by the shared vehicle driver.
For purposes of this subdivision, the tax shall be at the rate of  three
percent  of  the  gross  receipts paid or contracted to be paid for such
shared vehicle.