(a) The purpose of this section is to set forth this state's policy for the protection
of the confidentiality rights of all participants in the system and of the privacy
interests of consumers who deal with model 1 sellers.
(b) As used in this section: (1) “Confidential taxpayer information” means all information
that is protected under this state's laws, rules and regulations and privileges;
(2) “personally identifiable information” means information that identifies a person;
(3) “anonymous data” means information that does not identify a person.
(c) A fundamental precept in model 1 is to preserve the privacy of consumers by protecting
their anonymity. With very limited exceptions, a certified service provider (CSP) shall perform its
tax calculation, remittance and reporting functions without retaining the personally
identifiable information of consumers.
(d) The secretary shall provide public notification to consumers, including their
exempt purchasers, of the department's practices relating to the collection, use and
retention of personally identifiable information.
(e) When any personally identifiable information that has been collected and retained
is no longer required to ensure the validity of exemptions from taxation that are
claimed by reason of a consumer's status or the intended use of the goods or services
purchased, such information shall no longer be retained by the department.
(f) When personally identifiable information regarding an individual is retained by
or on behalf of the department, the secretary shall provide reasonable access by such
individual to such individual's own information in the department's possession and
a right to correct any inaccurately recorded information.
(g) If anyone other than this state, or a person authorized by this state's law or
the agreement, seeks to discover personally identifiable information, the secretary
shall make a reasonable and timely effort to notify the individual of such request.
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