§ 423.34A — Exclusion from liability for purchasers

Iowa § 423.34A

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 423: STREAMLINED SALES AND USE TAX ACT

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A purchaser is relieved of liability for payment of state sales or use tax, for payment
of any local option sales tax, for payment of interest, or for payment of any penalty for
nonpayment of tax which nonpayment is not fraudulent, willful, or intentional, under the
following circumstances:
1. The purchaser, the purchaser’s seller or certified service provider, or the purchaser
holding a direct pay permit relied on erroneous data contained in this state’s taxability matrix
completed pursuant to the agreement.
2. The purchaser, the purchaser’s seller or certified service provider, or the purchaser
holding a direct pay permit relied on erroneous data provided by the state with regard to tax
rates, boundaries, or taxing jurisdiction assignments.
3. The purchaser used a database described in section 423.52, subsection 1, or section
423.55 and relied on erroneous data about tax rates, boundaries, or taxing jurisdiction
assignments contained in that database.