36 M.R.S. § 7122 — Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
Agreement.
"Agreement" means the Streamlined Sales and Use Tax Agreement.
2.
Certified automated system.
"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.
3.
Certified service provider.
"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.
Sales tax.
"Sales tax" means the tax imposed by section 1811 .
5.
Seller.
"Seller" means any person making sales, leases or rentals of personal property or services.
6.
State.
"State" means any state of the United States or the District of Columbia.
7.
Use tax.
"Use tax" means the tax imposed by section 1861 .