N.Y. Comp. Codes R. & Regs. tit. 9 § 3.74
I, Hugh L. Carey, Governor of the State of New York, by virtue of the authority vested in me by the Constitution and laws of the State of New York, in order to ensure the fair and equitable effect of sales and use taxes on businesses and local governmental jurisdictions in New York State, do hereby establish a Governor's Temporary Commission to Review the Sales and Use Tax Laws.
As presently written, the sales and use tax laws are complex and often confusing. As such, they can adversely affect the State's business climate and the financial planning of local government.
In order to ensure clarity in the meaning and even-handedness in the administration of these laws, the Commission shall review and, as necessary, make recommendations to revise them. In so doing, the Commission shall take into account:
--the effect of sales and use taxes on the business community, including their effect on the maintenance of an attractive business climate in this State and of a competitive position with other states;
--the effect of sales and use taxes on the consumer;
--the administration of the sales and use tax laws, including the equity and efficiency of such administration;
--the utility of the sales and use tax laws in providing clear and firm guidelines to businessmen and taxpayers; and
--the impact of any recommended changes on the fiscal plans of the State and of local governmental units.
The Commission shall submit a preliminary report to the Governor by February 15, 1979, and a final report by February 15, 1980.
The Commission shall consist of the Commissioner of Taxation and Finance, the Commissioner of Commerce, the Director of the Budget, the Chairman of the State Consumer Protection Board and at least three other members to be chosen by the Governor.
The Governor shall designate one of the members to serve as chairperson, and may designate other members as vice-chairpersons.
Signed: Hugh L. CareyDated: August 16, 1978
N.Y. Comp. Codes R. & Regs. Tit. 9 § 3.74