{"data":{"id":"us-nj/n.j.-stat.-54-32b-51","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-51","heading":"Purpose of Agreement.","body":"8.\tThe Agreement authorized by this Act 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.\nL.2001,c.431,s.8.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"34d724f6b639d227f0747288f243fe0a3a8ce0c849119315869c186b7b3a6952","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-50","next":"us-nj/n.j.-stat.-54-32b-52"},"notice":"GroundRules: Original legal text. Not legal advice."}