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.