N.Y. VAT. LAW § 364 : NY Code - Section 364: Uniformity of interpretation

Search N.Y. VAT. LAW § 364 : NY Code - Section 364: Uniformity of interpretation

This  article  shall  be  so
  interpreted and construed as to effectuate its general purpose  to  make
  uniform  the law of those states, the District of Columbia, or territory
  or lands in continental United States under the  exclusive  jurisdiction
  of the United States, or provinces of Canada, which enact it.