House Journal: Page 1562: Wednesday, April 30, 2003
8 responsibility for remitting the tax.
9 29. "Model 3 seller" is a seller that has sales in
10 at least five member states, has total annual sales
11 revenue of at least five hundred million dollars, has
12 a proprietary system that calculates the amount of tax
13 due each jurisdiction, and has entered into a
14 performance agreement with the member states that
15 establishes a tax performance standard for the seller.
16 As used in this definition, a "seller" includes an
17 affiliated group of sellers using the same proprietary
18 system.
19 30. "Nonresidential commercial operations" means
20 industrial, commercial, mining, or agricultural
21 operations, whether for profit or not, but does not
22 include apartment complexes or mobile home parks.
23 31. "Not registered under the agreement" means
24 lack of registration by a seller with the member
25 states under the central registration system
26 referenced in section 423.11, subsection 4.
27 32. "Person" means an individual, trust, estate,
28 fiduciary, partnership, limited liability company,
29 limited liability partnership, corporation, or any
30 other legal entity.
31 33. "Place of business" means any warehouse,
32 store, place, office, building, or structure where
33 goods, wares, or merchandise are offered for sale at
34 retail or where any taxable amusement is conducted, or
35 each office where gas, water, heat, communication, or
36 electric services are offered for sale at retail.
37 When a retailer or amusement operator sells
38 merchandise by means of vending machines or operates
39 music or amusement devices by coin-operated machines
40 at more than one location within the state, the
41 office, building, or place where the books, papers,
42 and records of the taxpayer are kept shall be deemed
43 to be the taxpayer's place of business.
44 34. "Prewritten computer software" includes
45 software designed and developed by the author or other
46 creator to the specifications of a specific purchaser
47 when it is sold to a person other than the purchaser.
48 The combining of two or more prewritten computer
49 software programs or prewritten portions of prewritten
50 programs does not cause the combination to be other
Page 5
1 than prewritten computer software. "Prewritten
2 computer software" also means computer software,
3 including prewritten upgrades, which is not designed
4 and developed by the author or other creator to the
5 specifications of a specific purchaser.
6 When a person modifies or enhances computer
© 2003 Cornell College and
League of Women Voters of Iowa
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