SECTION 710:65-7-24. Seller's relief from certain liability

Latest version.

Sellers and Certified Service Providers (CSPs) will be relieved from liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or CSP relying on erroneous data provided in the taxability matrix, available online at www.tax.ok.gov. If the taxability matrix is amended, sellers and CSPs are relieved from liability until the first day of the calendar month that is at least 30 days after notice of a change is submitted to the Streamlined Sales Tax Governing Board, provided the seller or CSP relied on the prior version of the taxability matrix.

[Source: Reserved at 27 Ok Reg 2308, eff 7-11-10; Added at 32 Ok Reg 1376, eff 8-27-15; Amended at 33 Ok Reg 1094, eff 8-25-16]

                    
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