{"data":{"id":"us-ky/krs-139.781","jurisdiction":"us-ky","citation":"KRS 139.781","heading":"Definitions for KRS 139.780 to 139.795.","body":"As used in KRS 139.780 to 139.795:\n(1) \"SSUTA agreement\" means the streamlined sales and use tax agreement;\n(2) \"Certified automated system\" means software certified jointly by the states that are\nsignatories to the SSUTA agreement to calculate the tax imposed by each\njurisdiction on a transaction, determine the amount of tax to remit to the appropriate\nstate, and maintain a record of the transaction;\n(3) \"Certified service provider\" means an agent certified jointly by the states that are\nsignatories to the SSUTA agreement to perform all of the seller's sales tax\nfunctions;\n(4) \"Governing board\" means a group of representatives from each member state that\nhas the authority and responsibility for the administration and operation of the\nSSUTA agreement;\n(5) \"Member state\" means a state that is found to be in compliance with the SSUTA\nagreement and that has made the necessary changes to statutes, rules, regulations, or\nother authorities necessary to bring the state into compliance and those changes are\ncurrently in effect;\n(6) \"Model 1 seller\" me ans a seller that has selected a certified service provider as its\nagent to perform all the seller's sales and use tax functions, other than the seller's\nobligation to remit the tax on its own purchases;\n(7) \"Model 2 seller\" means a seller that has selecte d a certified service provider to\nperform a part of its sales and use tax functions, but retains responsibility for\nremitting the tax;\n(8) \"Model 3 seller\" means a seller that:\n(a) Has sales in at least five (5) member states;\n(b) Has total annual sales of at least five hundred million dollars ($500,000,000);\n(c) Has a proprietary system that calculates the amount of tax due each\njurisdiction; and\n(d) Has entered into a performance agreement with the member states that\nestablishes a tax performance standard for the seller.\nFor purposes of this subsection, a seller shall include an affiliated group of sellers\nusing the same proprietary system;\n(9) \"Person\" means an individ ual, trust, estate, fiduciary, partnership, limited liability\ncompany, limited liability partnership, corporation, or any other legal entity;\n(10) \"Product-based exemption\" means an exemption based on the description of the\nproduct, and not based on who pu rchases the product or how the purchaser intends\nto use the product;\n(11) \"Sales tax\" means the tax levied under KRS 139.200;\n(12) \"Seller\" means any person making sales, leases, or rentals of personal property or\nservices;\n(13) \"State\" means any state of the United States, the District of Columbia, and the\nCommonwealth of Puerto Rico;\n(14) \"Taxability matrix\" means a downloadable preformatted table approved by the\ngoverning board that contains the member state's interpretation as to the taxability\nof the t erms found in the SSUTA agreement Appendix C, Library of Definitions\nand made available electronically on the member state's Web site;\n(15) \"Use-based exemption\" means an exemption based on a specific use of the product\nby the purchaser; and\n(16) \"Use tax\" means the tax levied under KRS 139.310.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28961","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"e23d16f8d92480d7a2d0ae88ac0df94ba3c7f0d089f1c8ea62e8a92940cd797c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.780","next":"us-ky/krs-139.783"},"notice":"GroundRules: Original legal text. Not legal advice."}