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Okla. Stat. tit. 68, § 1354.34

Taxability matrix - Relief from liability

Official textoscn.netlast amended

# 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.

Amendment history

Added by Laws 2003, c. 413, § 27, eff. Nov. 1, 2003.

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Nearby sections (25 sections)
  1. 1354.22 · Simplified Sales and Use Tax Administration Act - Persons…
  2. 1354.23 · Simplified Sales and Use Tax Administration Act - Certified…
  3. 1354.24 · Amnesty for uncollected or unpaid sales or use taxes
  4. 1354.25 · Effective date of state or local sales and use tax rate…
  5. 1354.26 · Refund of incorrectly paid sales or use taxes
  6. 1354.27 · Sourcing of retail sale or lease or rental
  7. 1354.28 · Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007
  8. 1354.29 · Purchase of digital good, computer software delivered…
  9. 1354.30 · Sourcing of sale of telecommunications services sold on…
  10. 1354.31 · Entry into Streamlined Sales and Use Tax Agreement - Monetary…
  11. 1354.32 · Database describing boundary changes for taxing jurisdictions
  12. 1354.33 · Streamlined Sales and Use Tax Agreement system -…
  13. 1354.34 · Taxability matrix - Relief from liability
  14. 1354.35 · Tax on bundled transactions
  15. 1354.36 · One-subject requirement for sales tax levies submitted to…
  16. 1355 · Exemptions - Subject to other tax
  17. 1355.1 · Leased passenger vehicles - Report of lease
  18. 1356 · See the following versions:
  19. 1356.1 · Fire departments for unincorporated areas - Qualification for…
  20. 1356.2 · Sales tax exemption - Unlawful use - Penalties
  21. 1356v1 · Exemptions - Governmental and nonprofit entities
  22. 1356v2 · Exemptions - Governmental and nonprofit entities
  23. 1357 · See the following versions:
  24. 1357.1 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.…
  25. 1357.4 · Aircraft maintenance or manufacturing facilities - Sales of…
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