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New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 54:32B-45: Definitions relative to "Uniform Sales and Tax Administration Act.
2. As used in this Act:
"Agreement" means the Streamlined Sales and Use Tax Agreement;
"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;
"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;
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
"Sales and use tax" means the tax imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.);
"Seller" means a person making sales, leases, or rentals of personal property or services; and
"State" means a state of the United States and the District of Columbia.
L.2001,c.431,s.2.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-45 (if available):
Court decisions that cite this statute: CLICK HERE.