2010 North Carolina Code
Chapter 105 Taxation.
Article 5 - Sales and Use Tax.
105-164.42B. Definitions.
105‑164.42B. Definitions.
The following definitions apply in this Part:
(1) Agreement. Streamlined Agreement, as defined in G.S. 105‑164.3.
(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) Member state. A state that has entered into the Agreement.
(5) Person. Defined in G.S. 105‑228.90.
(6) Sales tax. The tax levied in G.S. 105‑164.4.
(7) Seller. A person making sales, leases, or rentals of personal property or services.
(8) State. The term "this State" means the State of North Carolina. Otherwise, the term "state" means any state of the United States and the District of Columbia.
(9) Use tax. The tax levied in G.S. 105‑164.6. (2001‑347, s. 1.3; 2005‑276, ss. 33.16, 33.31.)
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