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Library of Definitions

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Place an “X ” in the appropriate column under the heading “Treatment of definition ” to indicate the treatment of each definition in your state. If a product definition was not adopted by your state, enter “NA ” in the column under the heading “Reference ” and indicate in the “Treatment of definition ” columns the treatment of the product in your state. In accordance with the SSUTA, your state must adopt the definitions in the Library of Definitions that apply to your state without qualifications except for those allowed by the SSUTA. For this reason, do not enter any comments or qualifications in the two columns under the heading “Treatment of definition”. If your state has adopted a definition in the Library of Definitions with a qualification not specified in the SSUTA, do not place an “X ” in either column under the heading “Treatment of definition ” but include a comment in the “Reference ” column explaining the qualification. Enter the applicable statute/rule cite in the “Reference ” column. Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions. Administrative Definitions Treatment of definition Reference Sales price: Identify how the options listed below are treated in your state. The following options may be excluded from the definition of sales price only if they are separately stated on the bill to the purchaser. • Charges by the seller for any services necessary to complete the sale othe

Year: 2009
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