KRS 139.791: Cooperating sovereigns.

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 coop erative, simplified system for the application and administration of sales

and use taxes under the duly adopted law of each member state.