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139.785 Authority of department -- Representation of state.
(1)
(2)
(3)
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.
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.
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.
Effective:July 1, 2007
History: Amended 2007 Ky. Acts ch. 141, sec. 22, effective July 1, 2007. -Amended 2005 Ky. Acts ch. 85, sec. 448, effective June 20, 2005. -- Amended
2003 Ky. Acts ch. 124, sec. 31, effective July 1, 2004. -- Created 2001 Ky. Acts
ch. 6, sec. 4, effective June 21, 2001.
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