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
Amended 2007, Ky. Acts ch. 141, sec. 25, effective7/1/2007. -- Created 2001, Ky. Acts ch. 6, sec. 7, effective 6/21/2001.