{"data":{"id":"us-ar/ark.-code-ann.-26-20-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-20-107","heading":"Cooperating sovereigns","body":"(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.\n\n(b) 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.","path":["AR Code","Title 26","Chapter 20"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"54c434a865ec43ef60c52adfe4bfc8ff12de91b5db74f2c9ddeb7d6c353a4f43","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-20-106","next":"us-ar/ark.-code-ann.-26-20-108"},"notice":"GroundRules: Original legal text. Not legal advice."}