48-8-161. Definitions.

As used in this article, the term:

“Agent” means a person appointed by a seller to represent the seller before the member states.#

“Agreement” means the Streamlined Sales and Use Tax Agreement.#

“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.#

“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.#

“Model 1 seller” means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller’s sales and use tax functions, other than the seller’s obligation to remit tax on its own purchases.#

“Model 2 seller” means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.#

“Model 3 seller” means a seller registered under the agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.#

“Model 4 seller” means a seller that is not a Model 1 seller, a Model 2 seller, or a Model 3 seller.#

“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.#

“Sales tax” means the taxes levied under this chapter.#

“Seller” means any person making sales, leases, or rentals of personal property or services.#

“State” means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.#

“Use tax” means the taxes levied under this chapter.#