§ 105-164.42B. Definitions. - North Carolina Statutes

§ 105‑164.42B. Definitions.

The following definitionsapply in this Part:

(1)        Agreement. –Streamlined Agreement, as defined in G.S. 105‑164.3.

(2)        Certified automatedsystem. – Software certified jointly by the states that are signatories to theAgreement to calculate the tax imposed by each jurisdiction on a transaction,determine the amount of tax to remit to the appropriate state, and maintain arecord of the transaction.

(3)        Certified serviceprovider. – An agent certified jointly by the states that are signatories tothe Agreement to perform all of the seller's sales tax functions.

(4)        Member state. – Astate that has entered into the Agreement.

(5)        Person. – Defined inG.S. 105‑228.90.

(6)        Sales tax. – The taxlevied in G.S. 105‑164.4.

(7)        Seller. – A personmaking sales, leases, or rentals of personal property or services.

(8)        State. – The term"this State" means the State of North Carolina. Otherwise, the term"state" means any state of the United States and the District ofColumbia.

(9)        Use tax. – The taxlevied in G.S. 105‑164.6. (2001‑347, s. 1.3; 2005‑276, ss. 33.16,33.31.)