The Agreement authorized by this Part 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 laws of each member state.
N.C. Gen. Stat. § 105-164.42F
Cooperating sovereigns
Known as the North Carolina Sales and Use Tax Act
The act spans §§ 105–105 (84 sections).
2001-347, s. 1.3; 2005-276, s. 33.31.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.