2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:32B-51 - Purpose of Agreement.
54:32B-51 Purpose of Agreement.
8.The Agreement authorized by this Act 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.
L.2001,c.431,s.8.
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