Simplified Sales and Use Tax Administration Act -

Effect of Agreement. The Agreement authorized by this act 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. Added by Laws 2001, c. 272, § 8, eff. Nov. 1, 2001.