The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. 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.
Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes
Miss. Code Ann. § 27-68-13, under Uniform Sales and Use Tax Administration Law.
Miss. Code Ann. § 27-68-13