{"data":{"id":"us-ga/o.c.g.a.-48-8-164","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-164","heading":"Purpose.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 3A Uniform Sales and Use Tax Administration"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"a4bed40d7ce49595a33f04a6a5f0237a0be7c0d0e0d531045cfb29b92e8be13a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-163","next":"us-ga/o.c.g.a.-48-8-165"},"notice":"GroundRules: Original legal text. Not legal advice."}