§ 82.32.740. Taxability matrix -- Liability -- Streamlined sales and use tax agreement
(1) The department shall complete a taxability matrix maintained by the member states of the agreement in downloadable format. The matrix contains terms defined in the agreement. The department shall provide notice of changes in the taxability of products or services listed in the matrix.
(2) Sellers and certified service providers are relieved from liability to the state and to local jurisdictions for having charged or collected the incorrect amount of sales or use tax if the error resulted from reliance on erroneous information provided by the department in the taxability matrix.
[2007 c 6 § 701.]
Notes:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
Sections: Previous 82.32.630 82.32.645 82.32.650 82.32.700 82.32.710 82.32.715 82.32.720 82.32.725 82.32.730 82.32.735 82.32.740 82.32.745 82.32.750 82.32.755 82.32.760 Next
Last modified: April 7, 2009