The Multistate Tax Commission is an intergovernmental tax cooperative agency that was born from the multistate tax compact law. Its purpose is to create uniformity amongst state tax laws and foster fair equalization of tax base revenues. This allows multistate tax payers to properly apportion their tax liabilities in a manner that does not undertake any undue administrative burden. This system supports remote sellers and advocates that they collect and remit sales tax to member states when required by law. It also created what is known as the national nexus program which gives guidance to companies who conduct multistate business. The Commission created a Uniform Sales & Use Tax certificate, commonly known as a “blanket” resale certificate.