---
title: O.C.G.A. § 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
collection: code
id: 48-8-162
cite_as: O.C.G.A. § 48-8-162 (2025)
canonical_url: https://georgiacommons.org/code/48-8-162
md_url: https://georgiacommons.org/code/48-8-162.md
text_url: https://georgiacommons.org/code/48-8-162/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=1008
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-8.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / UNIFORM SALES AND USE TAX ADMINISTRATION
---

# O.C.G.A. § 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states.

The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this Code section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.

## History

Code 1981, § 48-8-162, enacted by Ga. L. 2004, p. 410, § 8.

## Law Reviews

For article, “Revenue and Taxation: Sales and Use Taxes,” see 35 Georgia St. U.L. Rev. 187 (2018).