Ga. Code § 48-8-164
Current through 2023-2024 Legislative Session Chapter 709
The agreement authorized by this article 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.
OCGA § 48-8-164