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.
New Jersey Legal Code