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.
History. Code 1981, § 48-8-164 , enacted by Ga. L. 2004, p. 410, § 8.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3A - Uniform Sales and Use Tax Administration
§ 48-8-162. Authorization to Enter Streamlined Sales and Use Tax Agreement With Other States
§ 48-8-163. Effect Upon Other Statutory Provisions
§ 48-8-164. Purpose
§ 48-8-165. Benefit Is to the State; No Individual Right to Challenge or Contest Application