Definitions
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Law
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Georgia Code
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Revenue and Taxation
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Sales and Use Taxes
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Uniform Sales and Use Tax Administration
- Definitions
As used in this article, the term:
- "Agent" means a person appointed by a seller to represent the seller before the member states.
- "Agreement" means the Streamlined Sales and Use Tax Agreement.
- "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 certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
- "Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
- "Model 2 seller" means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.
- "Model 3 seller" means a seller registered under the agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.
- "Model 4 seller" means a seller that is not a Model 1 seller, a Model 2 seller, or a Model 3 seller.
- "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
- "Sales tax" means the taxes levied under this chapter.
- "Seller" means any person making sales, leases, or rentals of personal property or services.
- "State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
- "Use tax" means the taxes levied under this chapter.
(Code 1981, §48-8-161, enacted by Ga. L. 2004, p. 410, § 8; Ga. L. 2010, p. 662, § 26/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2014, p. 866, § 48/SB 340.)
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