§ 44-59-3 — § 44-59-3. Definitions.

Rhode Island § 44-59-3

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-59: Uniform Sales and Use Tax Administration Act

Text

§ 44-59-3. Definitions.

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, determine the amount of tax to remit to the appropriate state, and 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, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

(5) "Sales Tax� means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.

(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 tax levied pursuant to the provisions of chapters 18 and 19 of this title.

Legislative History

P.L. 2001, ch. 172, § 1.