{"data":{"id":"us-nm/7-5a-3","jurisdiction":"us-nm","citation":"7-5A-3","heading":"Definitions.","body":"As used in the Streamlined Sales and Use Tax Administration Act:\nA. \"agreement\" means the streamlined sales and use tax agreement;\nB. \"certified automated system\" means software certified jointly by member states to:\n(1) calculate the sales tax imposed by each jurisdiction on a transaction;\n(2) determine the amount of tax to remit to the appropriate state; and\n(3) maintain a record of the transaction;\nC. \"certified service provider\" means an agent that performs all of the sales tax functions of a seller and that is certified jointly by member states to perform all of the sales tax functions of the seller;\nD. \"member state\" means a state of the United States that enters into the agreement with another state and the District of Columbia if it enters into the agreement with another state;\nE. \"person\" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation and any other legal entity;\nF. \"sales tax\" means the gross receipts tax levied pursuant to the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] or a tax imposed by a state on the sale of goods or services;\nG. \"seller\" means a person making sales, leases and rentals of personal property and services; and\nH. \"use tax\" means the compensating tax levied pursuant to the Gross Receipts and Compensating Tax Act.","path":["Chapter 7 - Taxation","ARTICLE 5A Streamlined Sales and Use Tax Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"509a85ba22058cc21aaf03d75599ab647effeedbc761f559432475fd88a94616","source_id":"us-nm","stale":false,"prev":"us-nm/7-5a-2","next":"us-nm/7-5a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}