KRS 139.785: Authority of department -- Representation of state.

(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 b ut 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 educati onal 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 t wo (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 Representative s shall

be appointed by the Speaker of the House of Representatives.