Definitions

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§7122. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 496, §1 (NEW).]

1.  Agreement.  "Agreement" means the Streamlined Sales and Use Tax Agreement.  

[PL 2001, c. 496, §1 (NEW).]

2.  Certified automated system.  "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.  

[PL 2001, c. 496, §1 (NEW).]

3.  Certified service provider.  "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.  

[PL 2001, c. 496, §1 (NEW).]

4.  Sales tax.  "Sales tax" means the tax imposed by section 1811.  

[PL 2001, c. 496, §1 (NEW).]

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

[PL 2001, c. 496, §1 (NEW).]

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

[PL 2001, c. 496, §1 (NEW).]

7.  Use tax.  "Use tax" means the tax imposed by section 1861.  

[PL 2001, c. 496, §1 (NEW).]

SECTION HISTORY

PL 2001, c. 496, §1 (NEW).


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