Maine Revised Statutes, Title 36, § 7122: Definitions, 2001

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).] 1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement. [PL 2001, c. 496, §1 (NEW).] 2. Certified automated system. "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. [PL 2001, c. 496, §1 (NEW).] 3. Certified service provider. "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. [PL 2001, c. 496, §1 (NEW).] 4. Sales tax. "Sales tax" means the tax imposed by section 1811. [PL 2001, c. 496, §1 (NEW).] 5. Seller. "Seller" means any person making sales, leases or rentals of personal property or services. [PL 2001, c. 496, §1 (NEW).] 6. State. "State" means any state of the United States or the District of Columbia. [PL 2001, c. 496, §1 (NEW).] 7. Use tax. "Use tax" means the tax imposed by section 1861. [PL 2001, c. 496, §1 (NEW).]