Section 6030 Of Chapter 1.5. Streamlined Sales Tax Project From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 1.5.

. 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.