State Codes and Statutes

Statutes > Arkansas > Title-26 > Subtitle-2 > Chapter-20 > 26-20-107

26-20-107. Cooperating sovereigns.

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.

(b) 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.

State Codes and Statutes

Statutes > Arkansas > Title-26 > Subtitle-2 > Chapter-20 > 26-20-107

26-20-107. Cooperating sovereigns.

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.

(b) 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.