§ 105-164.42B. Definitions.
§ 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.)