360B.160 - Nature and purpose of Agreement.
360B.160 Nature and purpose of Agreement. The Agreement authorized by this chapter 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 laws of each member state.
(Added to NRS by 2001, 1714)
NRS 360B.170 Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement. No provision of the Agreement authorized by this chapter invalidates, in whole or part, or amends any provision of the laws of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at or after membership of this state in the Agreement, must be by the action of this state.
(Added to NRS by 2001, 1714)