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.
Okla. Stat. tit. 68, § 1354.34
Taxability matrix - Relief from liability
Known as the Streamlined Sales and Use Tax Administration Act
The act spans §§ 68-1354 to 68-1354.9 (37 sections).
Added by Laws 2003, c. 413, § 27, eff
Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.