(A) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following: (1) Provide sellers with as much advance notice as practicable of a rate change. (2) Limit the effective date of a rate change to the first day of a calendar quarter. (3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations. (B) Failure of a seller to receive notice or failure of a member state to provide notice or limit the effective date of a rate change shall not relieve the seller of its obligation to collect sales or use taxes for that member state.
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