{"data":{"id":"us-ky/krs-139.789","jurisdiction":"us-ky","citation":"KRS 139.789","heading":"Requirements for entering into agreement.","body":"The department shall not enter into the SSUTA agreement unless the SSUTA agreement\nrequires each state to abide by the following requirements:\n(1) The SSUTA agreement shall set restrictions to achieve more uniform state rates\nthrough the following:\n(a) Limiting the number of state rates;\n(b) Limiting the application of maximums on the amount of state tax that is due\non a transaction; and\n(c) Limiting the application of thresholds on the application of state tax.\n(2) The SSUTA agreement shall establish uniform standards for the following:\n(a) The sourcing of transactions to taxing jurisdictions;\n(b) The administration of exempt sales;\n(c) The allowances a seller can take for bad debts; and\n(d) Sales and use tax returns and remittances.\n(3) The SSUTA agreement shall require states to develop and adopt uniform definitions\nof sales and use tax terms. The definitions shall enable a state to preserve its ability\nto make policy choices not inconsistent with the uniform definitions.\n(4) The SSUTA agreement shall prov ide a central, electronic registration system that\nallows a seller to register to collect and remit sales and use taxes for all signatory\nstates.\n(5) The SSUTA agreement shall provide that registration with the central registration\nsystem and the collectio n of sales and use taxes in the signatory state will not be\nused as a factor in determining whether the seller has nexus with a state for any tax.\n(6) The SSUTA agreement shall provide for a reduction of the burdens of complying\nwith local sales and use taxes through the following:\n(a) Restricting variances between the state and local tax bases;\n(b) Requiring states to administer any sales and use taxes levied by local\njurisdictions within the state so that sellers collecting and remitting these taxes\nwill not have to register or file returns with, remit funds to, or be subject to\nindependent audits from local taxing jurisdictions;\n(c) Restricting the fre quency of changes in the local sales and use tax rates and\nsetting effective dates for the application of local jurisdictional boundary\nchanges to local sales and use taxes; and\n(d) Providing notice of changes in local sales and use tax rates and of change s in\nthe boundaries of local taxing jurisdictions.\n(7) The SSUTA agreement shall outline any monetary allowances that are to be\nprovided by the states to sellers or certified service providers.\n(8) The SSUTA agreement shall require each state to certify co mpliance with the terms\nof the agreement prior to joining and to maintain compliance under the laws of the\nmember state, with all provisions of the SSUTA agreement while a member.\n(9) The SSUTA agreement shall require each state to adopt a uniform policy f or\ncertified service providers that protects the privacy of consumers and maintains the\nconfidentiality of tax information.\n(10) The SSUTA agreement shall provide for the appointment of an advisory council of\nprivate sector representatives and an advisory council of non -member state\nrepresentatives to consult with in the administration of the SSUTA agreement.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28965","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"c0a07a3faa9c21886e16e48123966d1c1c052943e7d65f95615e03f9c6b0f9c1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.787","next":"us-ky/krs-139.791"},"notice":"GroundRules: Original legal text. Not legal advice."}