(1) "Agreement" means the Streamlined Sales and Use TaxAgreement.
(2) "Certified Automated System" means software certifiedjointly by the states that are signatories to the Agreement to calculate thetax imposed by each jurisdiction on a transaction, determine the amount of taxto remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified Service Provider" means an agent certifiedjointly by the states that are signatories to the Agreement to perform all ofthe seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary,partnership, limited liability company, limited liability partnership,corporation, or any other legal entity.
(5) "Sales Tax" means the tax levied pursuant to theprovisions of chapters 18 and 19 of this title.
(6) "Seller" means any person making sales, leases, orrentals of personal property or services.
(7) "State" means any state of the United States and theDistrict of Columbia.
(8) "Use Tax" means the tax levied pursuant to the provisionsof chapters 18 and 19 of this title.
(1) "Agreement" means the Streamlined Sales and Use TaxAgreement.
(2) "Certified Automated System" means software certifiedjointly by the states that are signatories to the Agreement to calculate thetax imposed by each jurisdiction on a transaction, determine the amount of taxto remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified Service Provider" means an agent certifiedjointly by the states that are signatories to the Agreement to perform all ofthe seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary,partnership, limited liability company, limited liability partnership,corporation, or any other legal entity.
(5) "Sales Tax" means the tax levied pursuant to theprovisions of chapters 18 and 19 of this title.
(6) "Seller" means any person making sales, leases, orrentals of personal property or services.
(7) "State" means any state of the United States and theDistrict of Columbia.
(8) "Use Tax" means the tax levied pursuant to the provisionsof chapters 18 and 19 of this title.
(1) "Agreement" means the Streamlined Sales and Use TaxAgreement.
(2) "Certified Automated System" means software certifiedjointly by the states that are signatories to the Agreement to calculate thetax imposed by each jurisdiction on a transaction, determine the amount of taxto remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified Service Provider" means an agent certifiedjointly by the states that are signatories to the Agreement to perform all ofthe seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary,partnership, limited liability company, limited liability partnership,corporation, or any other legal entity.
(5) "Sales Tax" means the tax levied pursuant to theprovisions of chapters 18 and 19 of this title.
(6) "Seller" means any person making sales, leases, orrentals of personal property or services.
(7) "State" means any state of the United States and theDistrict of Columbia.
(8) "Use Tax" means the tax levied pursuant to the provisionsof chapters 18 and 19 of this title.
