2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 144 - Sales and Use Tax
Section 144.1003 Definitions.
Effective - 01 Jul 2002
144.1003. Definitions. — As used in sections 144.1000 to 144.1015, the following terms shall mean:
(1) "Agreement", the streamlined sales and use tax agreement;
(2) "Certified automated system", 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", 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", an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;
(5) "Sales tax", any sales tax levied pursuant to this chapter, section 32.085, or any other sales tax authorized by statute and levied by this state or its political subdivisions;
(6) "Seller", any person making sales, leases or rentals of personal property or services;
(7) "State", any state of the United States and the District of Columbia;
(8) "Use tax", the use tax levied pursuant to this chapter.
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(L. 2002 H.B. 1150, et al.)
Effective 7-01-02
