[§255D-2]  Definitions.  The definitions
in this section apply throughout this chapter unless the context clearly
requires otherwise.



"Agreement" means the streamlined
sales and use tax agreement as adopted.



"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.



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



"Department" means the department of
taxation.



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



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



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



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



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