2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
36 §7122. Definitions
Part 10: INTERSTATE TAX COMPACTS HEADING: PL 1997, C. 411, §2 (NEW)
§7122. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2001, c. 496, §1 (NEW).]
1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement.
[ 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.
[ 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.
[ 2001, c. 496, §1 (NEW) .]
4. Sales tax. "Sales tax" means the tax imposed by section 1811.
[ 2001, c. 496, §1 (NEW) .]
5. Seller. "Seller" means any person making sales, leases or rentals of personal property or services.
[ 2001, c. 496, §1 (NEW) .]
6. State. "State" means any state of the United States or the District of Columbia.
[ 2001, c. 496, §1 (NEW) .]
7. Use tax. "Use tax" means the tax imposed by section 1861.
[ 2001, c. 496, §1 (NEW) .]
SECTION HISTORY
2001, c. 496, §1 (NEW).
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