Cal. Rev. & Tax. Code § 6026

# (a)

“Agreement” means the Streamlined Sales and Use Tax Agreement.

# (b)

“Board” means the board of governance, as defined in this act, or the board’s designee.

# (c)

“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.

# (d)

“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.

# (e)

“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

# (f)

“Sales tax” means the tax levied by Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code.

# (g)

“Purchaser” means a person to whom a sale of tangible personal property is made or to whom a service is provided.

# (h)

“Seller” means any person making sales, leases, or rentals of personal property of services.

# (i)

“Sourcing” means determining the tax situs of a transaction.

# (j)

“State” means any state of the United States and the District of Columbia.

# (k)

“Signatory state” means a state that has entered into the agreement.

(l)“Use tax” means the tax levied by Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code.