Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use Tax
Subchapter 7 - Duties and Liabilities
Section 710:65-7-16 - Vendors' reliance on erroneous information

Okla. Admin. Code § 710:65-7-16

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Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-7-16 - Vendors' reliance on erroneous information
(a) Vendors shall be relieved of any liability for having charged and collected an incorrect amount of sales or use tax resulting from having relied on erroneous data provided by the Tax Commission as to tax rates, boundaries, or taxing jurisdiction assignments.
(b) For purposes of source telecommunications transactions, vendors shall not be relieved from liability for errors resulting from the reliance on the information provided pursuant to any "zip-code" database, if the Tax Commission has provided an address-based system which meets the requirements of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 119. [See: 68 O.S. § 1354.32(7) ]

Okla. Admin. Code § 710:65-7-16

Added at 21 Ok Reg 2581, eff 6-25-04; Amended at 27 Ok Reg 2308, eff 7-11-10