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.

Appendix to Rule 5703-9-54TaxabilityMatrix

"Section 328: TAXABILITY MATRIX

A. To ensure uniform application of terms defined in the library of Definitions each member state shall complete a taxability matrix adopted by the governing board. The member state's entries in the matrix shall be provided and maintained in a database that is in a downloadable format approved by the governing board. A member shall provide notice of changes in the taxability of the products or services listed in the taxability matrix as required by the governing board.

B. A member state shall relieve sellers and CSP's from liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or CSP relaying on erroneous data provided by the member state in the taxability matrix."

Effective: 12/16/2005
R.C. 119.032 review dates: Exempt
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5740.03 , 5740.05
Prior Effective Dates: 4/26/05