§ 44-18.1-28 - Library of definitions.
SECTION 44-18.1-28
§ 44-18.1-28 Library of definitions.– Each member state shall utilize common definitions as provided in this section.The terms defined are set out in the Library of Definitions, in Appendix C ofthe Streamlined Sales and Use Tax Agreement. A member state shall adhere to thefollowing principles:
(A) If a term defined in the Library of Definitions appearsin a member state's sales and use tax statutes or administrative rules orregulations, the member state shall enact of adopt the Library definition ofthe term in its statutes or administrative rules or regulations insubstantially the same language as the Library definition.
(B) A member state shall not use a Library definition in itssales or use tax statutes or administrative rules or regulations that iscontrary to the meaning of the Library definition.
(C) Except as specifically provided in § 44-18.1-16 andthe Library of Definitions, a member state shall impose a sales or use tax onall products or services included within each definition or exempt from salesor use tax all products or services within each definition.