NMSA 1978, § 7-5A-3 — Definitions

As used in the Streamlined Sales and Use Tax Administration Act:

# A.

"agreement" means the streamlined sales and use tax agreement;

# B.

"certified automated system" means software certified jointly by member states
to:
(1) calculate the sales tax imposed by each jurisdiction on a transaction;
(2) determine the amount of tax to remit to the appropriate state; and
(3) maintain a record of the transaction;

# C.

"certified service provider" means an agent that performs all of the sales tax
functions of a seller and that is certified jointly by member states to perform all of the
sales tax functions of the seller;

# D.

"member state" means a state of the United States that enters into the
agreement with another state and the District of Columbia if it enters into the agreement
with another state;

# E.

"person" means an individual, trust, estate, fiduciary, partnership, limited liability
company, limited liability partnership, corporation and any other legal entity;

# F.

"sales tax" means the gross receipts tax levied pursuant to the Gross Receipts
and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] or a tax imposed by a
state on the sale of goods or services;

# G.

"seller" means a person making sales, leases and rentals of personal property
and services; and

# H.

"use tax" means the compensating tax levied pursuant to the Gross Receipts and
Compensating Tax Act.