2014 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW
§ 27-68-3 - Definitions
As used in this chapter:
(a) "Agreement" means the Streamlined Sales and Use Tax Agreement.
(b) "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.
(c) "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.
(d) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(e) "Sales tax" means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972.
(f) "Seller" means any person making sales, leases, or rentals of personal property or services.
(g) "State" means any state of the United States and the District of Columbia.
(h) "State Tax Commission" or "department" means the Department of Revenue.
(i) "Use tax" means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972.
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