House Journal: Page 1559: Wednesday, April 30, 2003
11 section, except where the context clearly indicates
12 that a different meaning is intended:
13 1. "Agent" means a person appointed by a seller to
14 represent the seller before the member states.
15 2. "Agreement" means the streamlined sales and use
16 tax agreement authorized by subchapter IV of this
17 chapter to provide a mechanism for establishing and
18 maintaining a cooperative, simplified system for the
19 application and administration of sales and use taxes.
20 3. "Agricultural production" includes the
21 production of flowering, ornamental, or vegetable
22 plants in commercial greenhouses or otherwise, and
23 production from aquaculture. "Agricultural products"
24 includes flowering, ornamental, or vegetable plants
25 and those products of aquaculture.
26 4. "Business" includes any activity engaged in by
27 any person or caused to be engaged in by the person
28 with the object of gain, benefit, or advantage, either
29 direct or indirect.
30 5. "Certificate of title" means a certificate of
31 title issued for a vehicle or for manufactured housing
32 under chapter 321.
33 6. "Certified automated system" means software
34 certified under the agreement to calculate the tax
35 imposed by each jurisdiction on a transaction,
36 determine the amount of tax to remit to the
37 appropriate state, and maintain a record of the
38 transaction.
39 7. "Certified service provider" means an agent
40 certified under the agreement to perform all of a
41 seller's sales or use tax functions, other than the
42 seller's obligation to remit tax on its own purchases.
43 8. "Computer" means an electronic device that
44 accepts information in digital or similar form and
45 manipulates the information for a result based on a
46 sequence of instructions.
47 9. "Computer software" means a set of coded
48 instructions designed to cause a computer or automatic
49 data processing equipment to perform a task.
50 10. "Delivered electronically" means delivered to
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1 the purchaser by means other than tangible storage
2 media.
3 11. "Delivery charges" means charges assessed by a
4 seller of personal property or services for
5 preparation and delivery to a location designated by
6 the purchaser of personal property or services
7 including, but not limited to, transportation,
8 shipping, postage, handling, crating, and packing
9 charges.
© 2003 Cornell College and
League of Women Voters of Iowa
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