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

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.