This text of Iowa § 423.52 (Relief from liability for sellers and certified service providers) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
1.Sellers and certified service providers using databases derived from zip codes or state
or vendor provided address-based databases are relieved from liability to this state or its local
taxing jurisdictions for having charged and collected the incorrect amount of sales or use tax
resulting from the seller or certified service provider relying on erroneous data provided by
this state on tax rates, boundaries, or taxing jurisdiction assignments. If this state provides
an address-based system for assigning taxing jurisdictions, the director is not required to
provide liability relief for errors resulting from reliance on a database derived from zip codes
and provided by this state if the director has given adequate notice, as determined by the
governing board, to affected parties of the de
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1. Sellers and certified service providers using databases derived from zip codes or state
or vendor provided address-based databases are relieved from liability to this state or its local
taxing jurisdictions for having charged and collected the incorrect amount of sales or use tax
resulting from the seller or certified service provider relying on erroneous data provided by
this state on tax rates, boundaries, or taxing jurisdiction assignments. If this state provides
an address-based system for assigning taxing jurisdictions, the director is not required to
provide liability relief for errors resulting from reliance on a database derived from zip codes
and provided by this state if the director has given adequate notice, as determined by the
governing board, to affected parties of the decision to end this relief.
2. a. Model 2 sellers and certified service providers are relieved of liability to Iowa for any
failure to charge and collect the correct amount of sales or use tax if this failure results from
themodel2seller’sorthecertifiedserviceprovider’srelianceuponthisstate’scertificationto
the governing board that Iowa has accepted the governing board’s certification of a piece of
software as a certified automated system. The relief provided by this paragraph to a model 2
seller or certified service provider does not extend to a seller or provider who has incorrectly
classified an item or transaction into the product-based exemptions portion of a certified
automated system. However, any model 2 seller or certified service provider who has relied
upon an individual listing of items or transactions within a product definition approved by
the governing board or Iowa may claim the relief allowed by this paragraph.
b. If the department determines that an item or transaction is incorrectly classified as to
its taxability, the department shall notify the model 2 seller or certified service provider of the
incorrect classification. The model 2 seller or certified service provider shall have ten days
to revise the classification after receipt of notice of the determination. Upon expiration of
the ten days, the model 2 seller or certified service provider shall be liable for the failure to
collect the correct amount of sales or use taxes due and owing to the member state.
3. a. Sellers and certified service providers are relieved from liability to this state or its
localtaxingjurisdictionsforhavingchargedandcollectedtheincorrectamountofsalesoruse
tax resulting from the seller or certified service provider relying on erroneous data provided
in the state’s taxability matrix.
b. Sellers and certified service providers that rely upon a prior version of the state’s
taxability matrix shall be relieved of liability to the state and its local taxing jurisdictions
until the first day of the calendar month that is at least thirty days after notice of a change to
the taxability matrix is submitted by the state to the governing board.