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Indiana Code Title 6. Taxation § 6-2.5-11-11

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008.

(b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs:

(1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:

(A) Tax rates.

(B) Boundaries.

(C) Taxing jurisdiction assignments.

(D) The taxability matrix.

(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:

(A) Tax rates.

(B) Boundaries.

(C) Taxing jurisdiction assignments.

(D) The taxability matrix.

(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.

(c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b);  however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms:

(1) included as taxable or exempt;

(2) included in the sales price;

(3) excluded from the sales price;

(4) included in a definition;  or

(5) excluded from a definition.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-11-11 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-11-11/

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