2006 Kansas Code - 79-3667

      79-3667.   Same; liability for errors in sales tax collection of sellers and certified service providers. On and after the databases are developed pursuant to subsections (a), (b) and (c) of K.S.A. 2005 Supp. 79-3668 and amendments thereto and after the state has joined and become a member of the agreement, sellers and certified service providers (CSPs) are relieved from liability for state and local sales and use tax for having charged and collected the incorrect amount of sales tax resulting from the seller or certified service provider relying on erroneous data provided by the secretary on tax rates, boundaries or taxing jurisdiction assignments. If the secretary provides an address-based system for assigning taxing jurisdictions that meets the requirements developed pursuant to the federal mobile telecommunications sourcing act, no liability relief is provided to sellers or certified service providers for errors resulting from reliance on the information provided under the provisions of subsection (c) of K.S.A. 2005 Supp. 79-3668 and amendments thereto.

      History:   L. 2003, ch. 147, § 13; May 22.