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2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.34. Taxability matrix - Relief from liability.
Universal Citation: 68 OK Stat § 68-1354.34 (2019)
A. The Tax Commission shall complete a taxability matrix as required under the Streamlined Sales and Use Tax Agreement to verify application of terms defined within the Library of Definitions in the Agreement.
B. Sellers and certified service providers shall be relieved from liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided in the taxability matrix.
Added by Laws 2003, c. 413, § 27, eff. Nov. 1, 2003.
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