Common use of NOW, the Clause in Contracts

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 19 20 22 23 NAME 25 24 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS 00 XXXXX XX 00 0 Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bottled water Appendix C, Part II, within food and food products category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Disaster Preparedness Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness General Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Safety Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Food- Related Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Fastening Supply Appendix C, Part III, for sales tax holidays Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Essential Clothing Appendix C, Part II, within clothing category Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Software maintenance contracts Appendix C, Part II, within computer related category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category WaterSense Products Appendix C, Part III, for sales tax holidays 1 Appendix C 2 LIBRARY OF DEFINITIONSC‌

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix CI, Part II, within telecommunications category 1 Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix CI, Part II, within telecommunications category 2 Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part End user Article III, for sales tax holidays Section 315 Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I I, 3 Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I I, 4 Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix CI, Part II, within telecommunications category 3 Retail sale Appendix C, Part I I, 5 Sale at retail Appendix C, Part I I, 5 Sales price Appendix C, Part I I, 6 Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category 7 Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 19 20 22 23 NAME 25 24 TITLE 26 STATE OF 1 00 XXXXX XX 00 2 Appendix B 3 INDEX OF DEFINITIONS 3 Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bottled water Appendix C, Part II, within food and food products category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Disaster Preparedness Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness General Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Safety Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Food- Related Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Fastening Supply Appendix C, Part III, for sales tax holidays Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Essential Clothing Appendix C, Part II, within clothing category Feminine Hygiene Products Appendix C, Part II, within health care category Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Software maintenance contracts Appendix C, Part II, within computer related category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 WaterSense Products Appendix C 2 LIBRARY OF DEFINITIONS, Part III, for sales tax holidays

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 19 20 22 23 NAME 25 24 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS 00 XXXXX XX 00 0 Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bottled water Appendix C, Part II, within food and food products category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Disaster Preparedness Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness General Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Safety Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Food- Related Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Fastening Supply Appendix C, Part III, for sales tax holidays Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Essential Clothing Appendix C, Part II, within clothing category Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Software maintenance contracts Appendix C, Part II, within computer related category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONSC‌

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 19 20 22 23 NAME 25 24 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS 00 XXXXX XX 00 0 Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bottled water Appendix C, Part II, within food and food products category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Disaster Preparedness Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness General Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Safety Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Food- Related Supply Appendix C, Part III, for sales tax holidays Disaster Preparedness Fastening Supply Appendix C, Part III, for sales tax holidays Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Essential Clothing Appendix C, Part II, within clothing category Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Software maintenance contracts Appendix C, Part II, within computer related category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category WaterSense Products Appendix C, Part III, for sales tax holidays 1 Appendix C 2 LIBRARY OF DEFINITIONSC‌

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix CI, Part II, within telecommunications category 1 Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix CI, Part II, within telecommunications category 2 Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I I, 3 Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I I, 4 Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix CI, Part II, within telecommunications category 3 Retail sale Appendix C, Part I I, 5 Sale at retail Appendix C, Part I I, 5 Sales price Appendix C, Part I I, 6 Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category 7 Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 service Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix CI, Part II, within telecommunications category 1 Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix CI, Part II, within telecommunications category 2 Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I I, 3 Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I I, 4 Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix CI, Part II, within telecommunications category 3 Retail sale Appendix C, Part I I, 5 Sale at retail Appendix C, Part I I, 5 Sales price Appendix C, Part I I, 6 Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category 7 Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 19 22 23 NAME 25 24 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Digital Books Appendix C, Part II, within digital products category Digital Audio-Visual Works Appendix C, Part II, within digital products category Digital Audio Works Appendix C, Part II, within digital products category Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Energy Star Qualified Product Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Fur clothing Appendix C, Part II, within clothing category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I School art supply Appendix C, Part III, for sales tax holidays School computer supply Appendix C, Part III, for sales tax holidays School instruction material Appendix C, Part III, for sales tax holidays School supply Appendix C, Part III, for sales tax holidays Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Specified digital products Appendix C, Part II, within digital products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 3 INDEX OF DEFINITIONS Term Placement in Agreement Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix C, Part II, within telecommunications category Dietary supplement Appendix C, Part II, within food and food products category Term Placement in Agreement Direct mail Appendix C, Part I Directory assistance Appendix C, Part II, within telecommunications category Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part III, for sales tax holidays Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Term Placement in Agreement Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix C, Part II, within telecommunications category Retail sale Appendix C, Part I Sale at retail Appendix C, Part I Sales price Appendix C, Part I Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category Term Placement in Agreement State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS

NOW, the. undersigned representative xxxxxx hereby petitions the governing board of the Streamlined 18 Sales and Use Tax Agreement (or Co-Chairs of the Streamlined Sales Tax Implementing States) 19 for membership into the Agreement. 20 22 23 NAME 25 TITLE 26 STATE OF 1 2 Appendix B 00 XXXXX XX 0 0 Xxxxxxxx X 3 INDEX OF DEFINITIONS Alcoholic beverages Appendix C, Part II, within food and food products category Agent Article II, Section 201 Air-to-ground radiotelephone service Article III, Section 315 Ancillary services Appendix C, Part II, within telecommunications category Bundled transaction Appendix C, Part I Call-by-call basis Article III, Section 315 Candy Appendix C, Part II, within food and food products category Certified automated system Article II, Section 202 Certified service provider Article II, Section 203 Clothing Appendix C, Part II, within clothing category Clothing accessories or equipment Appendix C, Part II, within clothing category Computer Appendix C, Part II, within computer related category Computer software Appendix C, Part II, within computer related category Communications channel Article III, Section 315 Coin-operated telephone service Appendix C, Part II, within telecommunications category Conference bridging service Appendix C, Part II, within telecommunications category Confidential taxpayer information Article III, Section 321 Customer Article III, Section 315 Customer channel termination point Article III, Section 315 Delivered electronically Appendix C, Part II, within computer related category Delivery charges Appendix C, Part I Detailed telecommunications billing service Appendix CI, Part II, within telecommunications category 1 Dietary supplement Appendix C, Part II, within food and food products category Direct mail Appendix C, Part I Directory assistance Appendix CI, Part II, within telecommunications category 2 Drug Appendix C, Part II, within health care category Durable medical equipment Appendix C, Part II, within health care category 800 service Appendix C, Part II, within telecommunications category Electronic Appendix C, Library, within computer related category Eligible property Appendix C, Part End user Article III, for sales tax holidays Section 315 Entity-based exemption Article II, Section 204 Fixed wireless service Appendix C, Part II, within telecommunications category Food and food ingredients Appendix C, Part II, within food and food products category Food sold through vending machines Appendix C, Part II, within food and food products category Grooming and hygiene products Appendix C, Part II, within health care category Home service provider Article III, Section 315 International Appendix C, Part II, within telecommunications category Interstate Appendix C, Part II, within telecommunications category Intrastate Appendix C, Part II, within telecommunications category Layaway sale Appendix C, Part III, for sales tax holidays Lease Appendix C, Part I I, 3 Load and leave Appendix C, Part II, within computer related category Mobile telecommunications service Article III, Section 315 Mobile wireless service Appendix C, Part II, within telecommunications category Mobility enhancing equipment Appendix C, Part II, within health care category Model 1 Seller Article II, Section 205 Model 2 Seller Article II, Section 206 Model 3 Seller Article II, Section 207 900 service Appendix C, Part II, within telecommunications category Over-the-counter drug Appendix C, Part II, within health care category Paging service Appendix C, Part II, within telecommunications category Pay telephone service Appendix C, Part II, within telecommunications category Person Article II, Section 208 Place of primary use Article III, Section 315 Post-paid calling service Article III, Section 315 Prepaid calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepaid wireless calling service Article III, Section 315 and Appendix C, Part II, within telecommunications category Prepared food Appendix C, Part II, within food and food products category Prescription Appendix C, Part II, within health care category Prewritten computer software Appendix C, Part II, within computer related category Private communication service Article III, Section 315 Product-based exemption Article II, Section 209 Prosthetic device Appendix C, Part II, within health care category Protective equipment Appendix C, Part II, within clothing category Purchase price Appendix C, Part I I, 4 Purchaser Article II, Section 210 Rain check Appendix C, Part III, for sales tax holidays Receive and receipt Article III, Section 311 Registered under this agreement Article II, Section 211 Rental Appendix C, Part I Residential telecommunications service Appendix CI, Part II, within telecommunications category 3 Retail sale Appendix C, Part I I, 5 Sale at retail Appendix C, Part I I, 5 Sales price Appendix C, Part I I, 6 Seller Article II, Section 212 Service address Article III, Section 315 Soft drinks Appendix C, Part II, within food and food products category Sport or recreational equipment Appendix C, Part II, within clothing category State Article II, Section 213 Tangible personal property Appendix C, Part I Telecommunications nonrecurring charges Appendix C, Part I, within “sales price” definition Telecommunications service Appendix C, Part II, within telecommunications category 7 Tobacco Appendix C, Part II, within food and food products category Transportation equipment Article III, Section 310 Use-based exemption Article II, Section 214 Value-added non-voice data service Appendix C, Part II, within telecommunications category Vertical service Appendix C, Part II, within telecommunications category Voice mail service Appendix C, Part II, within telecommunications category 1 Appendix C 2 LIBRARY OF DEFINITIONS