§7122. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).]
1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement.
[PL 2001, c. 496, §1 (NEW).]
2. Certified automated system. "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.
[PL 2001, c. 496, §1 (NEW).]
3. Certified service provider. "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.
[PL 2001, c. 496, §1 (NEW).]
4. Sales tax. "Sales tax" means the tax imposed by section 1811.
[PL 2001, c. 496, §1 (NEW).]
5. Seller. "Seller" means any person making sales, leases or rentals of personal property or services.
[PL 2001, c. 496, §1 (NEW).]
6. State. "State" means any state of the United States or the District of Columbia.
[PL 2001, c. 496, §1 (NEW).]
7. Use tax. "Use tax" means the tax imposed by section 1861.
[PL 2001, c. 496, §1 (NEW).]
SECTION HISTORY
PL 2001, c. 496, §1 (NEW).
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
