Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2023 | Updated by FindLaw Staff
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.
Cite this article: FindLaw.com - Missouri Revised Statutes Title X. Taxation and Revenue § 144.1003. Definitions - last updated January 01, 2023 | https://codes.findlaw.com/mo/title-x-taxation-and-revenue/mo-rev-st-144-1003/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)