For the purposes of this part, the term:
(1) “Agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001.
(2) “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.
(3) “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.
(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 under Chapter 20 of Title 47.
(6) “Seller” means any person making sales, leases, or rentals of personal property or services.
(7) “State” means any state of the United States and the District of Columbia.
(8) “Use Tax” means the tax levied under Chapter 22 of Title 47.
(June 25, 2002, D.C. Law 14-156, § 2, 49 DCR 4272.)
For temporary (90 day) amendment of section, see § 1132 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
For temporary (90 day) additions, see §§ 2 and 3 of Commission on Uniform State Laws Appointment Authorization Emergency Act of 2009 (D.C. Act 18-132, July 6, 2009, 56 DCR 5692).
For temporary (90 day) additions, see §§ 2 and 3 of Commission on Uniform State Laws Appointment Authorization Emergency Act of 2010 (D.C. Act 18-403, May 19, 2010, 57 DCR 4508).
For temporary (90 day) additions, see §§ 2 and 3 of Commission on Uniform State Laws Appointment Authorization Congressional Review Emergency Act of 2010 (D.C. Act 18-503, July 30, 2010, 57 DCR 7576).
Sections 2 and 3 of D.C. Law 18-59 added sections to read as follows:
“(a) The official commissioners of the District of Columbia to the National Conference of Commissioners on Uniform State Laws (‘NCCUSL’) shall be members of the District of Columbia Bar, and shall be appointed as follows:
“(c) In addition to the 5 members appointed under this section, the following persons shall be members of the Commission:
Section 5(b) of D.C. Law 18-59 provided that the act shall expire after 225 days of its having taken effect.
Sections 2 and 3 of D.C. Law 18-215 added sections to read as follows:
“Sec. 2. Appointments to National Conference of Commissioners on Uniform State Laws.
“(a) The official commissioners of the District of Columbia to the National Conference of Commissioners on Uniform State Laws (’NCCUSL’) shall be members of the District of Columbia Bar, and shall be appointed as follows:
“(1) Three commissioners shall be appointed by the Mayor;
“(2) One commissioner shall be appointed by the Chairman of the Council; and
“(3) One commissioner shall be appointed by the Chief Judge of the Superior Court of the District of Columbia.
“(b) Each commissioner appointed pursuant to subsection (a) of this section shall serve a term of 3 years, beginning on July 1 of the year of appointment, and shall serve until his or her successor is appointed.
“(c) In addition to the 5 members appointed under this section, the following persons shall be members of the NCCUSL:
“(1) Any resident of the District of Columbia who, because of long service in the cause of the uniformity of state legislation, shall have been elected a life member of the NCCUSL; and
“(2) The General Counsel to the Council of the District of Columbia, or his or her designee.
“(d) A person serving as a NCCUSL commissioner as of the effective date of this act may continue to serve until the expiration of his or her term, or until a successor has been appointed, whichever occurs later.
“Sec. 3. Duties of commissioners.
“(a) The commissioners shall advise the Mayor and the Council, and Council committees, concerning:
“(1) Proposals for uniform and model state laws;
“(2) The effect that the proposals would have on the laws of the District of Columbia; and
“(3) Other matters pertinent to desirable uniformity in legislation between the District and other jurisdictions.
“(b) Each commissioner shall attend the meetings of the NCCUSL and, both within and out of the NCCUSL, do all in his or her power to promote uniformity in state laws in all subjects in which uniformity is desirable and practicable.
“(c) The commissioners shall report to the Council after each annual meeting, and from time to time thereafter as the commissioners consider proper.”
Section 5(b) of D.C. Law 18-215 provided that the act shall expire after 225 days of its having taken effect.