As used in sections 144.1000 to 144.1015, the following terms shall mean:

1. (1) "Agreement", the streamlined sales and use tax agreement;
2. (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. (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. (4) "Person", an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;
5. (5) "Sales tax", any sales tax levied pursuant to this chapter, section 32.085, or any other sales tax authorized by statute and levied by this state or its political subdivisions;
6. (6) "Seller", any person making sales, leases or rentals of personal property or services;
7. (7) "State", any state of the United States and the District of Columbia;
8. (8) "Use tax", the use tax levied pursuant to this chapter.

(L. 2002 H.B. 1150, et al.)

Effective 7-01-02

*This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.