§ 67-6-802 — Part definitions

As used in this part, unless the context otherwise requires: (1) For purposes of §§ 67-6-803 and 67-6-804 , "agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures; for purposes of §§ 67-6-804 - 67-6-806, "agreement" means the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement so long as the amendment has also been adopted by the Streamlined Sales Tax governing board. (2) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (3) "Sales tax" means the sales tax levied under this chapter; (4) "Seller" means any person making sales, leases, or rentals of personal property or services; (5) "State" means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico; and (6) "Use tax" means the use tax levied under this chapter.

Legislative History

Acts 2001, ch. 312, § 1; 2003, ch. 357, § 72; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 121-123.