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.
Haw. Rev. Stat. § 255D-7
Cooperating sovereigns
Known as the Hawaii Simplified Sales and Use Tax Administration Act
The act spans §§ 255–255 (9 sections).
L 2003, c 173, pt of §2
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.