The SSUTA agreement authorized by KRS 139.780 to 139.795 is an accord among individual, cooperating sovereigns in furtherance of their governmental functions. The SSUTA 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.
KRS 139.791
Cooperating sovereigns
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Effective: July 1, 2007 History: Amended 2007 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.