N.J. Stat. § 54:32B-51
Current through L. 2024, c. 40.
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.
N.J.S. § 54:32B-51