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Code · Kentucky · Chapter 139 — Sales and use taxes

139.785 Authority of department -- Representation of state.

253 words·~1 min read·/ky/chapter-139/139-785

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The department is authorized and directed to enter into the SSUTA agreement with
one
(1)or more states to simplify and modernize sales and use tax administration in
order to substantially reduce the burden of tax compliance for all sellers and for all
types of commerce. To further the SSUTA agreement, the department is authorized
to act jointly with other states that are members of the SSUTA agreement to
establish standards for certification of a certified service provider and certified
automated system and establish performance standards for multistate sellers.
(2)The department is further authorized to take other actions reasonably required to
implement the provisions set forth in KRS 139.780 to 139.795. Other actions
authorized by this section include but are not limited to the adoption of rules and
regulations and the joint procurement, with other member states, of goods and
services to further the cooperative agreement. Notwithstanding the provisions of
KRS Chapter 13A, the department may issue educational bulletins to the extent
necessary to enhance the understanding of and compliance with terms of the
agreement.
(3)The commissioner of the Department of Revenue or the commissioner's designee,
the state budget director or the director's designee, and two
(2)legislators are
authorized to represent this state before the other states that are signatories to the
SSUTA agreement. One
(1)member of the Senate shall be appointed by the
President of the Senate, and one
(1)member of the House of Representatives shall
be appointed by the Speaker of the House of Representatives.
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