South Dakota Codified Laws 10-45C-6. Cooperating sovereigns
Current as of: 2023 | Check for updates
|
Other versions
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 duly adopted law of each member state.
Terms Used In South Dakota Codified Laws 10-45C-6
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Dakota Codified Laws 10-45C-1
- State: means any state of the United States and the District of Columbia. See South Dakota Codified Laws 10-45C-1
Source: SL 2002, ch 64, § 6.