[§255D-2]  Definitions.  The definitionsin this section apply throughout this chapter unless the context clearlyrequires otherwise.

"Agreement" means the streamlinedsales and use tax agreement as adopted.

"Certified automated system" meanssoftware certified jointly by the states that are signatories to the agreementto calculate the tax imposed by each jurisdiction on a transaction, determinethe amount of tax to remit to the appropriate state, and maintain a record ofthe transaction.

"Certified service provider" means anagent who performs all of the seller's sales tax functions and is certifiedjointly by the states that are signatories to the agreement.

"Department" means the department oftaxation.

"Person" means an individual, trust,estate, fiduciary, partnership, limited liability company, limited liabilitypartnership, corporation, or any other legal entity.

"Sales tax" means the general excisetax levied under chapter 237.

"Seller" means any person makingsales, leases, or rentals of personal property or services.

"State" means any state of the UnitedStates and the District of Columbia.

"Use tax" means the use tax leviedunder chapter 238. [L 2003, c 173, pt of §2]