Revisor Home

Title X TAXATION AND REVENUE

Chapter 144

previous next Effective - 01 Jul 2002, see footnotebottom

  144.1003.  Definitions. — As used in sections 144.1000 to 144.1015, the following terms shall mean:

  (1)  "Agreement", the streamlined sales and use tax agreement;

  (2)  "Certified automated system", 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", 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", an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;

  (5)  "Sales tax", any sales tax levied pursuant to this chapter, section 32.085, or any other sales tax authorized by statute and levied by this state or its political subdivisions;

  (6)  "Seller", any person making sales, leases or rentals of personal property or services;

  (7)  "State", any state of the United States and the District of Columbia;

  (8)  "Use tax", the use tax levied pursuant to this chapter.

­­--------

(L. 2002 H.B. 1150, et al.)

Effective 7-01-02


---- end of effective   01 Jul 2002 ----

use this link to bookmark section  144.1003


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Contact
Other Links
Oversight Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@01:00:31.7 12 :)