{"data":{"id":"us-nj/n.j.-stat.-54-32b-45","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-45","heading":"Definitions relative to \"Uniform Sales and Tax Administration Act.","body":"2.\tAs used in this Act:\n\"Agreement\" means the Streamlined Sales and Use Tax Agreement;\n\"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;\n\"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;\n\"Person\" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;\n\"Sales and use tax\" means the tax imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.);\n\"Seller\" means a person making sales, leases, or rentals of personal property or services; and\n\"State\" means a state of the United States and the District of Columbia.\nL.2001,c.431,s.2.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"795d1b37ca9df3c2bbb542555a2e8f8490ed752fe5c9ffbc1cf880ddac7e377c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-44","next":"us-nj/n.j.-stat.-54-32b-46"},"notice":"GroundRules: Original legal text. Not legal advice."}