WVC 11 - 15 B- 8
§11-15B-8. Cooperating sovereigns.
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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session