Tax Rules: Final: 5703-9
5703-9-58 Sales and Use Tax, Relief of Liability for
Purchasers.
(A) No purchaser shall be held liable for unpaid state or
local sales or use tax, interest, or penalty in the following
circumstances:
(1) The purchaser’s vendor, seller, or Certified Service
Provider relied on erroneous data provided by the state on
tax rates, boundaries, taxing jurisdiction assignments, or,
in the taxability matrix provided pursuant to paragraph (A)
of rule 5703-9-54 of the Administrative Code; or
(2) The purchaser is a holder of a direct payment permit
authorized under section 5739.031 of the Revised Code and the
purchaser relied on erroneous data provided by the state on
tax rates, boundaries, taxing jurisdiction assignments, or,
in the taxability matrix provided pursuant to paragraph (A)
of rule 5703-9-54 of the Administrative Code.
(3) The purchaser relied on erroneous data provided by the
state in the taxability matrix provided pursuant to paragraph
(A) of rule 5703-9-54 of the Administrative Code. In this
situation, relief is limited to the erroneous classification
in the taxability matrix of items as “taxable” or “exempt,”
“included in sales price” or “excluded from sales price,” or
“included in the definition” or “excluded from the
definition.”
(4) The purchaser using the database provided pursuant to
paragraph B of Rule 5703-9-51 of the Administrative Code
relied on erroneous data provided by that database for an
address on tax rates, boundaries, or taxing jurisdiction
assignments.
Effective: 11/29/2010
R.C. 119.032 review dates: Exempt
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5740.03