Current through the 2024 Budget Session
Section 39-15-402 - Definitions(a) As used in this article: (i) "Agreement" means the streamlined sales and use tax agreement;(ii) "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;(iii) "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;(iv) "Department" means the department of revenue;(v) "Director" means the director of the department of revenue;(vi) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;(vii) "Sales tax" means the tax levied under W.S. 39-15-101 through 39-15-311;(viii) "Seller" means any person making sales, leases, or rentals of personal property or services;(ix) "State" means any state of the United States and includes the District of Columbia;(x) "Use tax" means the tax levied under W.S. 39-16-101 through 39-16-311.