IC 6-2.5-11-11 — Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department
Chapter 11. Simplified Sales and Use Tax Administration Act
Section text
Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008. (b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs: (1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following: (A) Tax rates. (B) Boundaries. (C) Taxing jurisdiction assignments. (D) The taxability matrix. (2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following: (A) Tax rates. (B) Boundaries. (C) Taxing jurisdiction assignments. (D) The taxability matrix. (3) A purchaser relied on erroneous data in the taxability matrix provided by the department. (c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b); however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms: (1) included as taxable or exempt; (2) included in the sales price; (3) excluded from the sales price; (4) included in a definition; or (5) excluded from a definition.
As added by P.L.145-2007, SEC.10.
Source: official publisher (2026 edition)