If a nine-digit ZIP Code designation is not available for a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit ZIP Code area. For the purposes of this Code section, there is a rebuttable presumption that a seller or certified service provider has exercised due diligence if the seller has attempted to determine the nine-digit ZIP Code designation by utilizing software approved by the Streamlined Sales Tax Governing Board that makes this designation from the street address and the five-digit ZIP Code applicable to a purchase.
Section: Previous 48-8-63 48-8-64 48-8-65 48-8-66 48-8-67 48-8-68 48-8-69 48-8-70 48-8-71 48-8-72 48-8-73 48-8-74 48-8-75 48-8-76 48-8-77 NextLast modified: October 14, 2016