W. Va. Code § 11-15B-8
Current through 2024 First Special Session
The agreement authorized by this article 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.
W. Va. Code § 11-15B-8