Michael J. answered 03/01/15
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270° is the angle that lies on the y-axis on a coordinate system, since each axis of rotation is 90°. Being that the angle is negative, we rotate the angle 270 degrees clockwise from the positive x-axis about the origin. This means that we will be on the positive y-axis. On this axis, our coordinate is (0,1). The x-coordinate is associated with cosine and the y-coordinate is associated with sine.
Remember that tanθ = sinθ / cosθ
Then cotθ = cosθ / sinθ
So,
cot(-270) = cos(-270) / sin(-270) = 0/1 = 0