---
title: O.C.G.A. § 48-8-164. Purpose.
collection: code
id: 48-8-164
cite_as: O.C.G.A. § 48-8-164 (2025)
canonical_url: https://georgiacommons.org/code/48-8-164
md_url: https://georgiacommons.org/code/48-8-164.md
text_url: https://georgiacommons.org/code/48-8-164/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
previous: https://georgiacommons.org/code/48-8-163.md
next: https://georgiacommons.org/code/48-8-165.md
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. § 48-8-164. Purpose.

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.

## History

Code 1981, § 48-8-164, enacted by Ga. L. 2004, p. 410, § 8.