Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. [Effective January 1, 2006.]
1. A person that provides a certified automated system is:
(a) Responsible for the proper functioning of that system; and
(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.
2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.
3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
Last modified: February 27, 2006