The Agreement 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.
(June 25, 2002, D.C. Law 14-156, § 7, 49 DCR 4272.)
Structure District of Columbia Code
Title 1 - Government Organization
Chapter 3 - Specified Governmental Authority
Subchapter I - Additional Governmental Powers and Responsibilities
Part G - Authority to Participate in Multistate Efforts to Develop Sales and Use Taxes
§ 1–301.122. Authority to participate in multistate negotiations
§ 1–301.123. Authority to enter into agreement
§ 1–301.124. Relationship to District of Columbia law
§ 1–301.125. Agreement requirements
§ 1–301.126. Cooperating sovereigns