Rhode Island General Laws Title 44. Taxation § 44-59-3. Definitions

(1) “ Agreement” means the Streamlined Sales and Use Tax Agreement.

(2) “ 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.

(3) “ 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.

(4) “ Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

(5) “ Sales Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.

(6) “ Seller” means any person making sales, leases, or rentals of personal property or services.

(7) “ State” means any state of the United States and the District of Columbia.

(8) “ Use Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.