§ 6-2.5-11-11 — Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department

Indiana § 6-2.5-11-11

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 11: Simplified Sales and Use Tax Administration Act

Text

(a) This section applies only to transactions
occurring after December 31, 2008.
(b) A purchaser is relieved from liability for penalties imposed
under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of
the following occurs:
(1) A purchaser's seller or certified service provider relied on
erroneous data provided by the department regarding any of the
following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(2) A purchaser with a direct pay permit relied on erroneous data
provided by the department regarding any of the following:
(A) Tax rates.
(B) Boundaries.
(C) Taxing jurisdiction assignments.
(D) The taxability matrix.
(3) A purchaser relied on erroneous data in the taxability matrix
provided by the department.
(c) The department shall relieve a purchaser from liability for tax
and interest for having failed to pay the correct amount of sales or use
tax in the circumstances described in subsection (b); however, the
relief is limited to tax and interest attributable to the department's
erroneous classification in the taxability matrix of terms:
(1) included as taxable or exempt;
(2) included in the sales price;
(3) excluded from the sales price;
(4) included in a definition; or
(5) excluded from a definition.

Legislative History

As added by P.L.145-2007, SEC.10.