(a) The commissioner shall provide and maintain a database that describes boundary
changes for all counties, cities and towns that levy a tax pursuant to part 7 of this
chapter. This database shall include a description of the change and the effective date of
the change for sales and use tax purposes.
(b) The commissioner shall provide and maintain a database of all sales and use tax
rates for all counties, cities and towns of the jurisdictions that levy a tax pursuant
to part 7 of this chapter. For the identification of the state, counties, cities and towns, codes corresponding
to the rates must be provided according to Federal Information Processing Standards
(FIPS) as developed by the National Institute of Standards and Technology.
(c) The commissioner shall provide and maintain a database that assigns each five-digit
and nine-digit zip code within the state to the proper tax rates and jurisdictions. If the zip code area includes more than one (1) local tax rate, the rate assigned
to that area shall be the lowest rate otherwise applicable within the area.
(d) The commissioner shall participate with other member states in the development
of an address-based system for assigning taxing jurisdictions. The system shall meet the requirements developed pursuant to the federal Mobile
Telecommunications Sourcing Act, codified in 4 U.S.C. § 119. If the commissioner develops an address-based assignment system pursuant to the
Mobile Telecommunications Sourcing Act, a seller may use that system in place of the
system provided for in subsection (c).
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.
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