West Virginia Code 11-15B-8 – Cooperating sovereigns
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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.
Terms Used In West Virginia Code 11-15B-8
- Agreement: means the Streamlined Sales and Use Tax Agreement as defined in section two-a of this article. See West Virginia Code 11-15B-2
- State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See West Virginia Code 11-15B-2