§ 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 al
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§ 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.