(35 ILCS 171/8)
The 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.
(Source: P.A. 92-221, eff. 8-2-01.)