N.Y. Tax Law § 1172

§ 1172. Legislative finding. The legislature finds that a simplified\nsales and use tax system will reduce and over time eliminate the burden\nand cost for all vendors to collect New York state's sales and use tax.\nThe legislature further finds that New York state should enter into an\nagreement with one or more states to simplify and modernize sales and\nuse tax administration in order to substantially reduce the burden of\ntax compliance for all sellers and for all types of commerce.\n