§ 48-8-164 - Purpose
O.C.G.A. 48-8-164 (2010)
48-8-164. Purpose
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.