Home Table of Contents

§ 1354.34. Taxability matrix--Relief from liability

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 13. Sales Tax Code (Refs & Annos)
Streamlined Sales and Use Tax Administration Act
68 Okl.St.Ann. § 1354.34
§ 1354.34. Taxability matrix--Relief from liability
Currentness
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.

Credits

Laws 2003, c. 413, § 27, eff. Nov. 1, 2003.
68 Okl. St. Ann. § 1354.34, OK ST T. 68 § 1354.34
Current with emergency effective legislation through Chapter 347 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document