10-45C-1Definitions.

As used in this chapter:

(a)    "Agreement," means the Streamlined Sales and Use Tax Agreement;

(b)    "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;

(c)    "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;

(d)    "Person," means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(e)    "Sales tax," means the tax levied under chapter 10-45;

(f)    "Seller," means any person making sales, leases, or rentals of personal property or services;

(g)    "State," means any state of the United States and the District of Columbia;

(h)    "Use tax," means the tax levied under chapter 10-46.

Source: SL 2002, ch 64, § 1.