(1) As used in this section, "GIS database" means the geographic information system database that the department of revenue owns and maintains, that meets the defined scope of work set forth in the request for solicitation, and is provided to vendors to determine the jurisdictions to which tax is owed and to calculate appropriate sales and use tax rates for individual addresses.
The department of revenue shall immediately notify vendors when the GIS databaseis online, tested, and verified by the department of revenue to be operational, supported, and available for use. Notification to vendors may be provided in any way that the department deems appropriate and must be accomplished within existing resources.
Any vendor that collects and remits sales tax to the department of revenue as provided by law may use the GIS database. Any vendor that directly uses the data contained in the GIS database, or uses data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed is held harmless for any tax, charge, or fee liability to any taxing jurisdiction that otherwise would be due solely as a result of an error or omission in the GIS database data.
The department of revenue shall ensure that the GIS database data is at least ninetyfive percent accurate based on a statistically valid sample of addresses from the database, or based on another acceptable method of proving accuracy.
The executive director of the department of revenue shall promulgate rules for theadministration of this section. Such rules must be promulgated in accordance with article 4 of title 24.
Source: L. 2020: Entire section added, (HB 20-1023), ch. 22, p. 80, § 1, effective March 11.