HRS §255D-7
What this agreement does for member states
This section explains that the agreement is a deal between states that choose to work together. It lets them create a simpler, shared system for handling sales and use taxes under each state's own laws. It is about how states cooperate, not about individual taxpayers.
state agencies
The statute, as written — Cooperating sovereigns
The agreement authorized by this chapter 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.
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