As used in this chapter:

Terms Used In Ohio Code 5740.01

  • Agreement: means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures' executive committee, and as subsequently amended and adopted by the member states. See Ohio Code 5740.01
  • 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.
  • Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Ohio Code 5740.01
  • Personal property: All property that is not real property.
  • Seller: means any person making sales, leases, or rentals of personal property or services. See Ohio Code 5740.01
  • State: means any state of the United States and the District of Columbia. See Ohio Code 5740.01
  • United States: includes all the states. See Ohio Code 1.59
  • Use tax: means the tax levied by section 5741. See Ohio Code 5740.01

(A) “Agreement” means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures’ special task force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures’ executive committee, and as subsequently amended and adopted by the member states.

(B) “Certified automated system” means software certified jointly by the member states to calculate the sales or use 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.

(C) “Certified service provider” means an agent certified jointly by the member states to perform all of the seller‘s sales and use tax functions.

(D) “Member state” means any state that is a signatory to the agreement.

(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 section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code.

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

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

(I) “Use tax” means the tax levied by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code.

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