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.