Section 280-RICR-20-70-1.6 - Relief from Certain Liability for PurchasersA. A purchaser is relieved from liability for penalty for failing to pay the correct amount of sales or use tax in the following circumstances: 1. A purchaser's seller or CSP relied on erroneous data provided by the state on tax rates, taxing jurisdiction assignments, or in the taxability matrix completed by that member state pursuant to R.I. Gen. Laws § 44-18.1-29; or2. A purchaser holding a direct pay permit relied on erroneous data provided by the state on tax rates, taxing jurisdiction assignments, or in the taxability matrix completed by that member state pursuant to R.I. Gen. Laws § 44-18.1-29.3. A purchaser relied on erroneous data provided by that member state in the taxability matrix completed by the state pursuant to R.I. Gen. Laws § 44-18.1-29.B. The state shall also relieve a purchaser from liability for tax and interest to the state for having failed to pay the correct amount of sales or use tax in the circumstances described in § 1.6(A) of this Part, provided that, with respect to reliance on the taxability matrix completed by the state pursuant to R.I. Gen. Laws § 44-18.1-29, such relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Library of Definitions as "taxable" or "exempt," "included in sales price" or "excluded from sales price" or "included in the definition" or "excluded from the definition." C. For purposes of this subpart, the term "penalty" means an amount imposed for noncompliance that is not fraudulent, willful, or intentional which is in addition to the correct amount of sales or use tax and interest.280 R.I. Code R. § 280-RICR-20-70-1.6