Sec. 11. (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.
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