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.
35 ILCS 171/8
Cooperating sovereigns
Known as the Simplified Sales and Use Tax Administration Act
The act spans §§ 35-171-1 to 35-171-999 (14 sections).
P.A. 92-221, eff. 8-2-01.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.