California Revenue and Taxation Code 6026 – For purposes of this act:(a) “Agreement” means the Streamlined …
For purposes of this act:
(a) “Agreement” means the Streamlined Sales and Use Tax Agreement.
Terms Used In California Revenue and Taxation Code 6026
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiduciary: A trustee, executor, or administrator.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Personal property: All property that is not real property.
(b) “Board” means the board of governance, as defined in this act, or the board’s designee.
(c) “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.
(d) “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.
(e) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(f) “Sales tax” means the tax levied by Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code.
(g) “Purchaser” means a person to whom a sale of tangible personal property is made or to whom a service is provided.
(h) “Seller” means any person making sales, leases, or rentals of personal property of services.
(i) “Sourcing” means determining the tax situs of a transaction.
(j) “State” means any state of the United States and the District of Columbia.
(k) “Signatory state” means a state that has entered into the agreement.
(l) “Use tax” means the tax levied by Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code.
(Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)