[255D-2] Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

"Agreement" means the streamlined sales and use tax agreement as adopted.

"Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

"Certified service provider" means an agent who performs all of the seller's sales tax functions and is certified jointly by the states that are signatories to the agreement.

"Department" means the department of taxation.

"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

"Sales tax" means the general excise tax levied under chapter 237.

"Seller" means any person making sales, leases, or rentals of personal property or services.

"State" means any state of the United States and the District of Columbia.

"Use tax" means the use tax levied under chapter 238. [L 2003, c 173, pt of 2]

 

 

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