1. (1) The director shall provide and maintain a taxability matrix. The state's entries in the matrix shall be provided and maintained by the director in a database that is in a downloadable format.
(2) The director shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.
(3) A seller or CSP shall be relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from such seller's or CSP's reliance upon erroneous data provided or approved by the director in the taxability matrix, and a seller shall be relieved from liability for erroneous returns made by a CSP on behalf of the seller.
2. A purchaser shall be relieved from any additional tax, interest, additions, or penalties for failure to collect and remit the proper amount of tax owed on a purchase subject to sales tax under this chapter if:
(1) The purchaser's seller or a certified service provider relied on erroneous data provided by the director on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix created under subsection 1 of this section;
(2) A purchaser using a database created under subsection 1 of this section received erroneous data provided by the director on tax rates, boundaries, or taxing jurisdiction assignments; or
(3) A purchaser relied on erroneous data provided by the director in the taxability matrix created under subsection 1 of this section.