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. History. Code 1981, § 48-8-164, enacted by Ga. L. 2004, p. 410, § 8.