Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 11 - Simplified Sales and Use Tax Administration Act

• Agreement: means the Streamlined Sales and Use Tax Agreement. See Indiana Code 6-2.5-11-2
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• 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, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction. See Indiana Code 6-2.5-11-2
• 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. See Indiana Code 6-2.5-11-2
• 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.
• Ex officio: Literally, by virtue of one's office.
• Fiduciary: A trustee, executor, or administrator.
• Fraud: Intentional deception resulting in injury to another.
• 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, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity. See Indiana Code 6-2.5-11-2
• President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Sales tax: means the state gross retail tax levied under Indiana Code 6-2.5-11-2
• Seller: means any person making sales, leases, or rentals of personal property or services. See Indiana Code 6-2.5-11-2
• State: means any state of the United States and the District of Columbia. See Indiana Code 6-2.5-11-2
• Statute: A law passed by a legislature.
• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• Use tax: means the use tax levied under Indiana Code 6-2.5-11-2