67-6-802 - Part definitions. - Tennessee Statutes

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 through 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)  [Deleted by 2007 amendment.]

     (3)  [Deleted by 2007 amendment.]

     (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 sales tax levied under this chapter;

     (6)  “Seller” means any person making sales, leases, or rentals of personal property or services;

     (7)  “State” means any state of the United States , the District of Columbia and the Commonwealth of Puerto Rico; and

     (8)  “Use tax” means the use tax levied under this chapter.

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