Tax Rules: Final: 5703-9
5703-9-54 Taxability Matrix.
(A) In compliance with section 328 of the Streamlined Sales
and Use Tax Agreement, the tax commissioner will provide a
taxability matrix as required by the governing board. The
entries into the matrix will be provided and maintained in a
downloadable database in a format approved by the governing
board.
(B) A vendor, seller or certified service provider that
charged and collected an incorrect amount of sales or use tax
resulting from the tax commissioner providing erroneous data
in the taxability matrix is not liable for any additional
liability that may be owed.
Effective: 4-26-05
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5740.03, 5740.05
Prior effective dates: 4-26-05