§ 1–301.121. Definitions.

For the purposes of this part, the term:

(1) “Agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001.

(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 under Chapter 20 of Title 47.

(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 under Chapter 22 of Title 47.