Section 10-45C-1 - DefinitionsTerms used in this chapter mean:
(1) "Agreement," the Streamlined Sales and Use Tax Agreement;(2) "Certified automated system," 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," 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," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;(5) "Sales tax," the tax levied under chapter 10-45;(6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;(7) "State," any state of the United States and the District of Columbia; and(8) "Use tax," the tax levied under chapter 10-46. SL 2002, ch 64, §1; SL 2024, ch 39, §8.Amended by S.L. 2024, ch. 39,s. 8, eff. 7/1/2024.