Definitions

As used in this article, the term: (1) “Agent” means a person appointed by a seller to represent the seller before the member states. (2) “Agreement” means the Streamlined Sales and Use Tax Agreement. 992 48-8-161 (3) “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. (4) “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. (5) “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. (6) “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. (7) “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. (8) “Model 4 seller” means a seller that is not a Model 1 seller, a Model 2 seller, or a Model 3 seller. (9) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (10) “Sales tax” means the taxes levied under this chapter. (11) “Seller” means any person making sales, leases, or rentals of personal property or services. (12) “State” means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico. (13) “Use tax” means the taxes levied under this chapter. History. 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. 993 48-8-164 48-8-162. Authorization to enter Streamlined Sales and Use Tax Agreement with other states. The department is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this Code section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or its designee, is authorized to represent this state before the other states that are signatories to the agreement. History. Code 1981, § 48-8-162, enacted by Ga. L. 2004, p. 410, § 8.