10-45C-1. Definitions.

Terms 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.

Source: SL 2002, ch 64, § 1; SL 2024, ch 39, § 8.