126. Cooperating sovereigns. 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. (June 25, 2002, D.C. Law 14-156, § 7, 49 DCR 4272.)
District of Columbia Legal Code