District Of Columbia § 1-301.121 - Definitions.
Full text of District Of Columbia D.C. Code § 1-301.121 — Definitions., with citation guidance and answers to common questions.
§ 1-301.121. Definitions.
1-301.121For the purposes of this part, the term:
“Agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001.
“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.
“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.
“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
“Sales Tax” means the tax levied under .
“Seller” means any person making sales, leases, or rentals of personal property or services.
“State” means any state of the United States and the District of Columbia.
“Use Tax” means the tax levied under .
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 1-301.121
What does D.C. Code § 1-301.121 cover?
Section 1-301.121 ("Definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 1-301.121?
A common citation format is "D.C. Code § 1-301.121" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 1-301.121 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.