§ 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.
Cooperating sovereigns
N.Y. Tax Law § 1176, under Simplified Sales and Use Tax Administration.
N.Y. Tax Law § 1176