Section 2

In this Enactment, unless the context otherwise requires-

of State Sales Tax Enactment 1998

State EnactmentIn forceProvision 2 of 73

“calendar month” means a month reckoned according to the Gregorian calendar;

“computer” has the meaning assigned thereto in section 3 of the Evidence Act 1950

[Act 56.];

“Director” means the Director of State Sales Tax appointed under section 3(1);

“document” has the meaning assigned thereto in section 3 of the Evidence Act 1950

[Act 56.];

“electronic data interchange” means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;

“goods” means all kinds of movable property and includes service;

“Minister” means the Minister charged with the responsibility for finance;

“penalty” means any charge due and payable under section 18;

“person” includes an individual, a firm, an association of persons, a company and every other juridical person;

“proper officer of State sales tax” means any officer acting under the authority or direction of the Director;

“records” include –

(a)

books of account or audited accounts;

(b)

vouchers, receipts and such other documents as in the opinion of the Director are necessary to verify the entries in any books of account; and

(c)

any other records as may be specified by the Director;

“sale” includes barter and, in relation to goods, includes –

(a)

the disposal of goods with the right of purchase or on terms providing that the seller retains interest in such goods;

(b)

the internal transfer of goods within the same entity for the purpose of processing the goods into another form of product;

(c)

the delivery of goods under any condition as to future payment;

(d)

the taking out of goods for sale or delivery to any person outside the State except for the personal use of the person taking out or delivering such goods;

and

(e)

the distribution, selling or supply of any goods imported or delivered into the

State for resale, sale by retail or redistribution,

whether such transaction takes place within or outside the State, and “sell” and “sold”

has a corresponding meaning;

“State Sales Tax Officer” means a State Sales Tax Officer appointed under section 3(2);

“taxable goods” means goods sold or provided in respect of which State sales tax is chargeable under section 4;

“taxable period” means, subject to section 14(2), a period of one month ending on the last day of the month;

“taxable person” means any person who is chargeable to State sales tax under this

Enactment;

“this Enactment” includes any subsidiary legislation made under this Enactment.

Read in full context — State Sales Tax Enactment 1998 →