2006 Kentucky Revised Statutes - .781   Definitions for KRS 139.780 to 139.795.

139.781 Definitions for KRS 139.780 to 139.795. As used in KRS 139.780 to 139.795: (1)  "Agreement" means the streamlined sales and use tax agreement; (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 KRS 139.200; (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; and (8)  "Use tax" means the tax levied under KRS 139.310. Effective: June 21, 2001 History: Created 2001 Ky. Acts ch. 6, sec. 3, effective June 21, 2001. Page 1 of 1