New Mexico Statutes Chapter 7. Taxation § 7-5A-3. Definitions

A. “agreement” means the streamlined sales and use tax agreement;

B. “certified automated system” means software certified jointly by member states to:

C. “certified service provider” means an agent that performs all of the sales tax functions of a seller and that is certified jointly by member states to perform all of the sales tax functions of the seller;

D. “member state” means a state of the United States that enters into the agreement with another state and the District of Columbia if it enters into the agreement with another state;

E. “person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation and any other legal entity;

F. “sales tax” means the gross receipts tax levied pursuant to the Gross Receipts and Compensating Tax Act or a tax imposed by a state on the sale of goods or services;

G. “seller” means a person making sales, leases and rentals of personal property and services; and

H. “use tax” means the compensating tax levied pursuant to the Gross Receipts and Compensating Tax Act.