§ 7-5A-3. Definitions

As used in the Streamlined Sales and Use Tax Administration Act: A. “ agreement ” means the streamlined sales and use tax agreement; B. “ certified automated system ” means software certified jointly by member states to: (1) calculate the sales tax imposed by each jurisdiction on a transaction; (2) determine the amount of tax to remit to the appropriate state; and (3) maintain a record of the transaction; C. “ certified service provider ” means an agent that performs all of the sales tax functions of a seller and that is certified jointly by member states to perform all of the sales tax functions of the seller; D. “ member state ” means a state of the United States that enters into the agreement with another state and the District of Columbia if it enters into the agreement with another state; E. “ person ” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation and any other legal entity; F. “ sales tax ” means the gross receipts tax levied pursuant to the Gross Receipts and Compensating Tax Act or a tax imposed by a state on the sale of goods or services; G. “ seller ” means a person making sales, leases and rentals of personal property and services; and H. “ use tax ” means the compensating tax levied pursuant to the Gross Receipts and Compensating Tax Act.