701—204.6(423) Relief from liability for reliance on taxability matrix. Iowa provides and maintains a taxability matrix in a database that is in a downloadable format approved by the governing board. All sellers and certified service providers are relieved from liability to Iowa and any jurisdiction imposing a local option tax under Iowa Code chapter 423B or 423E for having charged and collected the incorrect amount of sales or use tax resulting from the seller’s or certified service provider’s reliance on erroneous data provided by that taxability matrix.
This rule is intended to implement 2005 Iowa Code chapter 423, subchapter IV.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]