Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 20 - Uniform Sales and Use Tax Administration Act > § 26-20-107 - Cooperating sovereigns.

§ 26-20-107 - Cooperating sovereigns.

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.