2005 Washington Revised Code RCW 82.32.430: Liability for tax rate calculation errors.

(1) A person who collects and remits sales or use tax to the department and who calculates the tax using geographic information system technology developed and provided by the department shall be held harmless and is not liable for the difference in amount due nor subject to penalties or interest in regards to rate calculation errors resulting from the proper use of such technology.

     (2) Except as provided in subsection (3) of this section, the department shall notify sellers who collect and remit sales or use tax to the department of changes in boundaries and rates to taxes imposed by chapter 82.14 RCW no later than sixty days before the effective date of the change.

     (3) The department shall notify sellers who collect and remit sales or use tax to the department and make sales from printed catalogs of changes, as to such sales, of boundaries and rates to taxes imposed by chapter 82.14 RCW no later than one hundred twenty days before the effective date of the change.

     (4) Sellers who have not received timely notice of rate and boundary changes under subsections (2) and (3) of this section due to actions or omissions of the department are not liable for the difference in the amount due until they have received the appropriate period of notice. Purchasers are liable for any uncollected amounts of tax.

[2003 c 168 § 207; 2001 c 320 § 11; 2000 c 104 § 4.]

Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.      Effective date -- 2001 c 320: See note following RCW 11.02.005.      Findings -- Intent--Effective date -- 2000 c 104: See notes following RCW 82.14.055.