Streamlined Sales and Use Tax Agreement (SSUTA) 331: Section 331 Relief from certain liability for purchasers

A member state relieves a purchaser from penalty for under-paying sales or use tax where its seller or CSP, or the purchaser itself as a direct pay permit holder, relied on erroneous state data on rates, boundaries, jurisdiction assignments or the taxability matrix, or the purchaser relied on erroneous taxability matrix data or erroneous state database data (a state with an address-based database may end relief for its zip code database after adequate notice). Except where its constitution forbids, the state also relieves the purchaser from the tax and interest in those circumstances, limited for the taxability matrix to erroneous classification of Library terms as taxable or exempt, included in or excluded from sales price, or included in or excluded from a definition. Penalty here means an amount for non-fraudulent, non-wilful noncompliance beyond tax and interest. States may be more generous.