Section 104: DEFINED TERMS. 2 This Agreement defines terms for use within the Agreement and for application in the sales and 3 use tax laws of the member states. The definition of a term is not intended to influence the 4 interpretation or application of that term with respect to other tax types. 6 An alphabetical list of all the terms defined in the Agreement and their location in the Agreement 7 is found in Appendix B of this Agreement, the Index of Definitions. Terms defined for use 8 within this Agreement are set out in Article II of the Agreement. Many of the uniform definitions 9 for application in the sales and use tax laws of the member states are set out in Appendix C of 10 this Agreement, the Library of Definitions. Definitions that are not set out in Appendix C are 11 defined when applied in a particular section of the Agreement and are set out in that section of 12 the Agreement. The appendices have the same effect as the Articles in the Agreement.
Section 104: DEFINED TERMS. This Agreement defines terms for use within the Agreement and for application in the sales and use tax laws of the member states. The definition of a term is not intended to influence the interpretation or application of that term with respect to other tax types. An alphabetical list of all the terms defined in the Agreement and their location in the Agreement is found in Appendix B of this Agreement, the Index of Definitions. Terms defined for use within this Agreement are set out in Article II of the Agreement. Many of the uniform definitions for application in the sales and use tax laws of the member states are set out in Appendix C of this Agreement, the Library of Definitions. Definitions that are not set out in Appendix C are defined when applied in a particular section of the Agreement and are set out in that section of the Agreement. The appendices have the same effect as the Articles in the Agreement.
