New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Subchapter 1 - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES › Section 18:24B-1.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings, unless the context clearly indicates otherwise:
"Agent" means a person appointed by a seller to represent the
				  seller before the member states.
"Agreement" or "SSUTA" means the Streamlined Sales and Use Tax
				  Agreement.
"Certified automated system" or "CAS" means software certified
				  under 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" or "CSP" means an agent certified
				  pursuant to the Agreement to perform the seller's sales and use tax functions as
				  outlined in the contract between the Streamlined Sales Tax Governing Board and the
				  Certified Service Provider, other than the seller's obligation to remit tax on its
				  own purchases.
"Division" refers to the New Jersey Division of Taxation within
				  the Department of the Treasury.
"Entity-based exemption" means an exemption based on who
				  purchases the product or who sells the product. An exemption that is available to
				  all individuals shall not be considered an entity-based exemption.
"Governing Board" or "Board" refers to the Streamlined Sales Tax
				  Governing Board, Inc., which is comprised of representatives of the states that are
				  members of the Agreement.
"Library of Definitions" means the Section of the Agreement that
				  contains common definitions that a member state to the Agreement is required to
				  utilize. The common definitions are set forth at Appendix C of the SSUTA.
"Model 1 seller" means a seller registered pursuant to the
				  Agreement that has selected a CSP as its agent to perform the seller's sales and use
				  tax functions as outlined in the contract between the Streamlined Sales Tax
				  Governing Board and the Certified Service Provider, other than the seller's
				  obligation to remit tax on its own purchases.
"Model 2 seller" means a seller registered pursuant to the
				  Agreement that has selected a CAS to perform part of its sales and use tax
				  functions, but retains responsibility for remitting the tax.
"Model 3 seller" means a seller registered pursuant to the
				  Agreement that has sales in at least five member states, has total annual sales
				  revenue of at least $ 500 million, has a proprietary system that calculates the
				  amount of tax due each jurisdiction, and has entered into a performance agreement
				  with the member states that establishes a tax performance standard for the seller.
				  As used in this definition, a seller includes an affiliated group of sellers using
				  the same proprietary system.
"Model 4 seller" means a seller that is registered pursuant to
				  the Agreement and is not a Model 1 seller, a Model 2 seller, or a Model 3
				  seller
"Person" means an individual, trust, estate, fiduciary,
				  partnership, limited liability company, limited liability partnership, corporation,
				  or any other legal entity.
"Product-based exemption" means an exemption based on the
				  description of the product and not based on who purchases the product or how the
				  purchaser intends to use the product.
"Purchaser" means a person to whom a sale of personal property is
				  made or to whom a service is furnished.
"Registered under the Agreement" means registration by a seller
				  pursuant to the central registration system provided in Article IV of the
				  Agreement.
"Seller" means a person making sales, leases, or rentals of
				  personal property or services.
"Use-based exemption" means an exemption based on a specified use
				  of the product by the purchaser.