The agreement is an accord among member states in furtherance of their governmental functions. The agreement permits each member state to establish and maintain a cooperative, uniform, simplified system to apply sales taxes and use taxes pursuant to the law of the member state.
§ 7-5A-7 NMSA 1978
Member states
Known as the Streamlined Sales and Use Tax Administration Act
The act spans §§ 7–7 (9 sections).
Laws 2005, ch. 225, § 7.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.