§7122. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).]
1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement.
[PL 2001, c. 496, §1 (NEW).]
2. Certified automated system. "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.
[PL 2001, c. 496, §1 (NEW).]
3. Certified service provider. "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.
[PL 2001, c. 496, §1 (NEW).]
4. Sales tax. "Sales tax" means the tax imposed by section 1811.
[PL 2001, c. 496, §1 (NEW).]
5. Seller. "Seller" means any person making sales, leases or rentals of personal property or services.
[PL 2001, c. 496, §1 (NEW).]
6. State. "State" means any state of the United States or the District of Columbia.
[PL 2001, c. 496, §1 (NEW).]
7. Use tax. "Use tax" means the tax imposed by section 1861.
[PL 2001, c. 496, §1 (NEW).]
SECTION HISTORY
PL 2001, c. 496, §1 (NEW).
Structure Maine Revised Statutes