Electronic data base
Sec. 15. (a) The department may provide an electronic data base
to a home service provider or, if the department does not provide an
electronic data base to home service providers, the designated data
base provider may provide an electronic data base to a home service
provider. The department or the designated data base provider shall
provide the data base in a format that complies with the requirements
of the federal Mobile Telecommunications Sourcing Act (4 U.S.C.
116 et seq.).
(b) The department or designated data base provider shall provide
notice of the availability of the then current electronic data base and
any subsequent revisions of the data base by publication in the
manner normally employed for the publication of informational tax,
charge, or fee notices to taxpayers in Indiana.
(c) A home service provider using the data contained in an
electronic data base described in this section shall be held harmless
from any tax, charge, or fee liability that otherwise would be due
solely as a result of any error or omission in the data base. The home
service provider shall reflect changes made to the data base during
a calendar quarter not later than thirty (30) days after the end of the
calendar quarter.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006