North Carolina General Statutes § 105-164.42B Definitions

The following definitions apply in this Part:

(1)        Agreement. - Streamlined Agreement, as defined in G.S. 105-164.3.

(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)        Member state. - A state that has entered into the Agreement.

(5)        Person. - Defined in G.S. 105-228.90.

(6)        Sales tax. - The tax levied in G.S. 105-164.4.

(7)        Seller. - A person making sales, leases, or rentals of personal property or services.

(8)        State. - The term "this State" means the State of North Carolina. Otherwise, the term "state" means any state of the United States and the District of Columbia.

(9)        Use tax. - The tax levied in G.S. 105-164.6. (2001-347, s. 1.3; 2005-276, ss. 33.16, 33.31.)

Sections:  Previous  105-164.30  105-164.32  105-164.37  105-164.38  105-164.39  105-164.40  105-164.42A  105-164.42B  105-164.42C  105-164.42D  105-164.42E  105-164.42F  105-164.42G  105-164.42H  105-164.42I  Next

Last modified: March 23, 2014