Definitions
Sec. 2. As used in this chapter:
(1) "Agreement" means the Streamlined Sales and Use Tax
Agreement.
(2) "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,
to determine the amount of tax to remit to the appropriate state,
and to maintain a record of the transaction.
(3) "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.
(4) "Person" means an individual, a trust, an estate, a fiduciary,
a partnership, a limited liability company, a limited liability
partnership, a corporation, or any other legal entity.
(5) "Sales tax" means the state gross retail tax levied under
IC 6-2.5.
(6) "Seller" means any person making sales, leases, or rentals of
personal property or services.
(7) "State" means any state of the United States and the District
of Columbia.
(8) "Use tax" means the use tax levied under IC 6-2.5.
As added by P.L.107-2001, SEC.1.
Last modified: May 28, 2006