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As the regional administration economies of have tax revenue become more systems interconnected, has become the administration of tax revenue systems has become increasingly complex, motivating states to consider tax coordination efforts through a variety of arrangements to improve tax administration and enforcement. A tax coordination agreement permits the participating states to engage in specified collection or enforcement activities associated with a tax on behalf of another jurisdiction. A growing concern over lost sales tax revenue on remote sales transacted through the Internet has motivated many states to explore cooperative tax agreements for sales and use taxes. With the support of the National Governors Associa-tion (NGA) and the National Conference of State Legislatures (NCSL), an ambitious and controversial project known as the streamlined sales tax project (SSTP) has emerged to propose …