South Dakota § 10-45C-1 Definitions.

South Dakota Statutes

§ 10-45C-1 — Definitions.

South Dakota·Title 10 TAXATION·Ch. 10-45B UNIFORM SALES AND USE TAX ADMINISTRATION ACT

Terms used in this chapter mean:

(1)"Agreement," the Streamlined Sales and Use Tax Agreement;

(2)"Certified automated system," 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," 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," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(5)"Sales tax," the tax levied under chapter 10-45 ;

(6)"Seller," an

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Terms used in this chapter mean: (1) "Agreement," the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system," 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," 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," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (5) "Sales tax," the tax levied under chapter 10-45 ; (6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services; (7) "State," any state of the United States and the District of Columbia; and (8) "Use tax," the tax levied under chapter 10-46 .

South Dakota § 10-45C-1 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.