Cooperating sovereigns

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. (b) 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. Acts 2001, No. 1279, § 7. (a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. (b) 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. Acts 2001, No. 1279, § 7.