2006 Georgia Code - 48-8-161

48-8-161. As used in this article, the term: (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 selleŕs 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 taxes levied under this chapter. (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. (8) 'Use tax' means the taxes levied under this chapter.

Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.