Section 6-2.5-11-11 - Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department(a) This section applies only to transactions occurring after December 31, 2008.(b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs: (1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:(C) Taxing jurisdiction assignments.(D) The taxability matrix.(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:(C) Taxing jurisdiction assignments.(D) The taxability matrix.(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.(c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b); however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms:(1) included as taxable or exempt;(2) included in the sales price;(3) excluded from the sales price;(4) included in a definition; or(5) excluded from a definition.As added by P.L. 145-2007, SEC.10.