(a) Definitions

(a) Definitions. As used in this article: (i) "Agreement" means the streamlined sales and use tax agreement; (ii) "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; (iii) "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; (iv) "Department" means the department of revenue; (v) of revenue; "Director" means the director of the department (vi) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity; (vii) "Sales tax," "use tax" or "sales and use tax" means the tax levied under W.S. 39-15-101 through 39-15-311; (viii) "Seller" means any person making sales, leases, or rentals of personal property or services; (ix) "State" means any state of the United States and includes the District of Columbia; (x) Repealed by Laws 2026, ch. 19, § 3.