Cooperating sovereigns

Ark. Code Ann. § 26-20-107 — under Uniform Sales and Use Tax Administration Act.

Ark. Code Ann. § 26-20-107

(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.