Definitions

Terms used in this chapter mean: (1) "Agreement," the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system," 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; (3) "Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions; (4) "Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (5) "Sales tax," the tax levied under chapter 10-45 ; (6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services; (7) "State," any state of the United States and the District of Columbia; and (8) "Use tax," the tax levied under chapter 10-46 . Source: SL 2002, ch 64 , § 1; SL 2024, ch 39 , § 8.