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Indiana Code — Title 6 (Taxation)

IC 6-2.5-11-2

Definitions

Official textiga.in.govlast amended

Sec. 2. As used in this chapter:

# (1)

"Agreement" means the Streamlined Sales and Use Tax Agreement.

# (2)

"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, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.

# (3)

"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.

# (4)

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

# (5)

"Sales tax" means the state gross retail tax levied under IC 6-2.5.

# (6)

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

# (7)

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

# (8)

"Use tax" means the use tax levied under IC 6-2.5.
As added by P.L.107-2001, SEC.1.

Amendment history

As added by P.L.107-2001, SEC.1.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-2.5-9-7 · Removing or altering sign posted by department; failure to
  2. 6-2.5-9-8 · Records; inspection; falsification; offenses
  3. 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a
  4. 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical…
  5. 6-2.5-9-11 · Findings of general assembly
  6. 6-2.5-10-1 · Collected revenue; distribution and use
  7. 6-2.5-10-2 · Repealed
  8. 6-2.5-10-3 · Repealed
  9. 6-2.5-10-4 · Repealed
  10. 6-2.5-10-5 · Collection of NAICS codes
  11. 6-2.5-10-6 · Repealed
  12. 6-2.5-11-1 · Short title
  13. 6-2.5-11-2 · Definitions
  14. 6-2.5-11-3 · Findings of general assembly
  15. 6-2.5-11-4 · Delegates to review or amend agreement
  16. 6-2.5-11-5 · Powers of department
  17. 6-2.5-11-6 · Effect on Indiana law
  18. 6-2.5-11-7 · Requirements in agreement
  19. 6-2.5-11-8 · Provisions in agreement
  20. 6-2.5-11-9 · State is only intended beneficiary of agreement; no…
  21. 6-2.5-11-10 · Certified services providers; allowances for sellers and
  22. 6-2.5-11-11 · Relief from penalties, tax, and interest in certain…
  23. 6-2.5-11-12 · Review of software; limited relief from liability
  24. 6-2.5-12-1 · "Air to ground radiotelephone service"
  25. 6-2.5-12-2 · "Call by call basis"
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