The agreement 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.
Me. Rev. Stat. tit. 36, § 7127
Cooperating sovereigns
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 7121–7129 (9 sections).
PL 2001, c. 496, §1 (NEW).
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.