Louisiana Revised Statutes 47:335.7 – Cooperating sovereigns
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Terms Used In Louisiana Revised Statutes 47:335.7
- Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
- State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 47:335.2
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.
Acts 2001, No. 72, §1, eff. May 24, 2001.