{"data":{"id":"us-wv/w.-va.-code-11-15b-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15B-8","heading":"Cooperating sovereigns.","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":["CHAPTER 11. TAXATION.","ARTICLE 15B. STREAMLINED SALES AND USE TAXES."],"source_url":"https://code.wvlegislature.gov/11-15B-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:56Z","sha256":"a4bed40d7ce49595a33f04a6a5f0237a0be7c0d0e0d531045cfb29b92e8be13a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15b-7","next":"us-wv/w.-va.-code-11-15b-9"},"notice":"GroundRules: Original legal text. Not legal advice."}