Tax Rules: Final: 5703-9
5703-9-56 Streamlined Sales and Use Tax - Review and
Approval of Certified Automated System Software and Liability
Relief.
(A) The tax commissioner shall review software submitted to
the Streamlined Sales Tax Governing Board for certification
as a Certified Automated System (“CAS”) under Section 501 of
the Streamlined Sales and Use Tax Agreement (“SSUTA”). Such
review shall include a review to determine that the program
accurately reflects the taxability of the product categories
included in the program. Upon approval, the state shall
certify to the Governing Board its acceptance of the
determinations of the taxability of the product categories
included in the program.
(B) A Certified Service Provider (“CSP”), a vendor, or a
seller using a CAS will not be held liable for not collecting
sales or use taxes as a result of the CSP, vendor, or seller
relying on the certification provided by the tax
commissioner.
(C) The tax commissioner is not responsible for the
classification of an item or transaction within the product
categories certified. The relief from liability provided in
this section shall not be available for a CSP, vendor, or
seller using a CAS that has incorrectly classified an item or
transaction into a product category certified by the tax
commissioner. This paragraph shall not apply to the
individual listing of items or transactions within a product
definition included within the SSUTA.
(D) If the tax commissioner determines that an item or
transaction is incorrectly classified as to its taxability,
the commissioner shall notify the CSP, vendor, or seller
using a CAS of the incorrect classification. The CSP, vendor,
or seller will have ten (10) days to revise the
classification after receipt of notice from the commissioner
of the determination. Upon expiration of the ten (10) days,
the CSP, vendor, or seller shall be liable for the failure to
collect the correct amount of sales or use taxes due and
owing.
Effective: 11/29/2010
R.C. 119.032 review dates: Exempt
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5740.03, 5740.07