☰ Revisor of Missouri


Chapter 144

< > Effective - 01 Jul 2002, 2 histories, see footnote (history) bottom

  *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

*This section was repealed by S.B. 153 & 97, 2021.  Due to a delayed effective date, both versions are printed here.

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

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