Each member state shall relieve sellers and CSPs using databases pursuant to subsections
(F), (G) and (H) of § 44-18-1.6 from liability to the member state and local jurisdictions
for having charged and collected the incorrect amount of sales or use tax resulting
from the seller or CSP relying on erroneous data provided by a member state on tax
rates, boundaries, or taxing jurisdiction assignments. After providing adequate notice as determined by the governing board, a member state
that provides an address-based database for assigning taxing jurisdictions pursuant
to § 44-18.1-6, subsection (G) or (H) may cease providing liability relief for errors resulting from the reliance on the
database provided by the member state under the provisions of § 44-18.1-6, subsection (F). If a seller demonstrates that requiring the use of the address-based database would
create an undue hardship, a member state and the governing board may extend the relief
from liability to such seller for a designated period of time.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.