§ 54:32B-45 — Definitions relative to "Uniform Sales and Tax Administration Act.

2. As used in this Act: "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; "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; "Sales and use tax" means the tax imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.); "Seller" means a person making sales, leases, or rentals of personal property or services; and "State" means a state of the United States and the District of Columbia. L.2001,c.431,s.2.