Section 7122 - DefinitionsAs used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2001, c. 496, §1(NEW).]
1.Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement. [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. [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. [2001, c. 496, §1(NEW).]
4.Sales tax. "Sales tax" means the tax imposed by section 1811. [2001, c. 496, §1(NEW).]
5.Seller. "Seller" means any person making sales, leases or rentals of personal property or services. [2001, c. 496, §1(NEW).]
6.State. "State" means any state of the United States or the District of Columbia. [2001, c. 496, §1(NEW).]
7.Use tax. "Use tax" means the tax imposed by section 1861. [2001, c. 496, §1(NEW).]
2001, c. 496, § 1 (NEW) .