§ 6-2.5-11-2 — Definitions

Indiana § 6-2.5-11-2

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 11: Simplified Sales and Use Tax Administration Act

Text

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.

Legislative History

As added by P.L.107-2001, SEC.1.