Maine Revised Statutes Title 36 — Taxation

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 .

Last amended: PL 2001, c. 496, §1 (NEW).

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