§ 44-18.1-6 Local rate and boundarychanges. – Each member state that has local jurisdictions that levy a sales or use taxshall:
(A) Provide that local rate changes will be effective only onthe first day of a calendar quarter after a minimum of sixty days' notice tosellers.
(B) Apply local sales tax rate changes to purchases fromprinted catalogs wherein the purchaser computed the tax based upon local taxrates published in the catalog only on the first day of a calendar quarterafter a minimum of one hundred twenty days' notice to sellers.
(C) For sales and use tax purposes only, apply localjurisdiction boundary changes only on the first day of a calendar quarter aftera minimum of sixty days' notice to sellers.
(D) Provide and maintain a database that describes boundarychanges for all taxing jurisdictions. This database shall include a descriptionof the changes and the effective date of the change for sales and use taxpurposes.
(E) Provide and maintain a database of all sales and use taxrates for all of the jurisdictions levying taxes within the state. For theidentification of states, counties, cities, and parishes, codes correspondingto the rates must be provided according to Federal Information ProcessingStandards (FIPS) as developed by the National Institute of Standards andTechnology. For the identification of all other jurisdictions, codescorresponding to the rates must be in the format determined by the governingboard.
(F) Provide and maintain a database that assigns each fivedigit and nine digit zip code within a member state to the proper tax rates andjurisdictions. The state must apply the lowest combined tax rate imposed in thezip code area if the area includes more than one tax rate in any level oftaxing jurisdictions. If a nine digit zip code designation is not available fora street address or if a seller or CSP is unable to determine the nine digitzip code designation applicable to a purchase after exercising due diligence todetermine the designation, the seller or CSP may apply the rate for the fivedigit zip code area. For the purposes of this section, there is a rebuttablepresumption that a seller or CSP has exercised due diligence if the seller hasattempted to determine the nine digit zip code designation by utilizingsoftware approved by the governing board that makes this designation from thestreet address and the five digit zip code applicable to a purchase.
(G) Have the option of providing address-based boundarydatabase records for assigning taxing jurisdictions and their associated rateswhich shall be in addition to the requirements of subsection (F) of thissection. The database records must be in the same approved format as thedatabase records pursuant to subsection (F) of this section and must meet therequirements developed pursuant to the federal Mobile TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). The governing board may allow a memberstate to require sellers that register under this Agreement to use anaddress-based database provided by that member state. If any member statedevelops address-based assignment database records pursuant to the Agreement, aseller or CSP may use those database records in place of the five andnine-digit zip code database records provided for in subsection (F) of thissection. If a seller or CSP is unable to determine the applicable rate andjurisdiction using an address-based database record after exercising duediligence, the seller or CSP may apply the nine digit zip code designationapplicable to a purchase. If a nine-digit zip code designation is not availablefor a street address or if a seller or CSP is unable to determine the ninedigit zip code designation applicable to a purchase after exercising duediligence to determine the designation, the seller or CSP may apply the ratefor the five digit zip code area. For the purposes of this section, there is arebuttable presumption that a seller or CSP has exercised due diligence if theseller or CSP has attempted to determine the tax rate and jurisdiction byutilizing software approved by the governing board that makes this assignmentfrom the address and zip code information applicable to the purchase.
(H) States that have met the requirements of subsection (F)may also elect to certify vendor provided address-based databases for assigningtax rates and jurisdictions. The databases must be in the same approved formatas the database records pursuant to (G) of this section and must meet therequirements developed pursuant to the federal Mobil TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). If a state certifies a vendoraddress-based database, a seller or CSP may use that database in place of thedatabase provided for in subsection (F) or (G) of this section. Vendorsproviding address-based databases may request certification of their databasesfrom the governing board. Certification by the governing board does not replacethe requirement that the databases be certified by the states individually.
§ 44-18.1-6 Local rate and boundarychanges. – Each member state that has local jurisdictions that levy a sales or use taxshall:
(A) Provide that local rate changes will be effective only onthe first day of a calendar quarter after a minimum of sixty days' notice tosellers.
(B) Apply local sales tax rate changes to purchases fromprinted catalogs wherein the purchaser computed the tax based upon local taxrates published in the catalog only on the first day of a calendar quarterafter a minimum of one hundred twenty days' notice to sellers.
(C) For sales and use tax purposes only, apply localjurisdiction boundary changes only on the first day of a calendar quarter aftera minimum of sixty days' notice to sellers.
(D) Provide and maintain a database that describes boundarychanges for all taxing jurisdictions. This database shall include a descriptionof the changes and the effective date of the change for sales and use taxpurposes.
(E) Provide and maintain a database of all sales and use taxrates for all of the jurisdictions levying taxes within the state. For theidentification of states, counties, cities, and parishes, codes correspondingto the rates must be provided according to Federal Information ProcessingStandards (FIPS) as developed by the National Institute of Standards andTechnology. For the identification of all other jurisdictions, codescorresponding to the rates must be in the format determined by the governingboard.
(F) Provide and maintain a database that assigns each fivedigit and nine digit zip code within a member state to the proper tax rates andjurisdictions. The state must apply the lowest combined tax rate imposed in thezip code area if the area includes more than one tax rate in any level oftaxing jurisdictions. If a nine digit zip code designation is not available fora street address or if a seller or CSP is unable to determine the nine digitzip code designation applicable to a purchase after exercising due diligence todetermine the designation, the seller or CSP may apply the rate for the fivedigit zip code area. For the purposes of this section, there is a rebuttablepresumption that a seller or CSP has exercised due diligence if the seller hasattempted to determine the nine digit zip code designation by utilizingsoftware approved by the governing board that makes this designation from thestreet address and the five digit zip code applicable to a purchase.
(G) Have the option of providing address-based boundarydatabase records for assigning taxing jurisdictions and their associated rateswhich shall be in addition to the requirements of subsection (F) of thissection. The database records must be in the same approved format as thedatabase records pursuant to subsection (F) of this section and must meet therequirements developed pursuant to the federal Mobile TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). The governing board may allow a memberstate to require sellers that register under this Agreement to use anaddress-based database provided by that member state. If any member statedevelops address-based assignment database records pursuant to the Agreement, aseller or CSP may use those database records in place of the five andnine-digit zip code database records provided for in subsection (F) of thissection. If a seller or CSP is unable to determine the applicable rate andjurisdiction using an address-based database record after exercising duediligence, the seller or CSP may apply the nine digit zip code designationapplicable to a purchase. If a nine-digit zip code designation is not availablefor a street address or if a seller or CSP is unable to determine the ninedigit zip code designation applicable to a purchase after exercising duediligence to determine the designation, the seller or CSP may apply the ratefor the five digit zip code area. For the purposes of this section, there is arebuttable presumption that a seller or CSP has exercised due diligence if theseller or CSP has attempted to determine the tax rate and jurisdiction byutilizing software approved by the governing board that makes this assignmentfrom the address and zip code information applicable to the purchase.
(H) States that have met the requirements of subsection (F)may also elect to certify vendor provided address-based databases for assigningtax rates and jurisdictions. The databases must be in the same approved formatas the database records pursuant to (G) of this section and must meet therequirements developed pursuant to the federal Mobil TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). If a state certifies a vendoraddress-based database, a seller or CSP may use that database in place of thedatabase provided for in subsection (F) or (G) of this section. Vendorsproviding address-based databases may request certification of their databasesfrom the governing board. Certification by the governing board does not replacethe requirement that the databases be certified by the states individually.
§ 44-18.1-6 Local rate and boundarychanges. – Each member state that has local jurisdictions that levy a sales or use taxshall:
(A) Provide that local rate changes will be effective only onthe first day of a calendar quarter after a minimum of sixty days' notice tosellers.
(B) Apply local sales tax rate changes to purchases fromprinted catalogs wherein the purchaser computed the tax based upon local taxrates published in the catalog only on the first day of a calendar quarterafter a minimum of one hundred twenty days' notice to sellers.
(C) For sales and use tax purposes only, apply localjurisdiction boundary changes only on the first day of a calendar quarter aftera minimum of sixty days' notice to sellers.
(D) Provide and maintain a database that describes boundarychanges for all taxing jurisdictions. This database shall include a descriptionof the changes and the effective date of the change for sales and use taxpurposes.
(E) Provide and maintain a database of all sales and use taxrates for all of the jurisdictions levying taxes within the state. For theidentification of states, counties, cities, and parishes, codes correspondingto the rates must be provided according to Federal Information ProcessingStandards (FIPS) as developed by the National Institute of Standards andTechnology. For the identification of all other jurisdictions, codescorresponding to the rates must be in the format determined by the governingboard.
(F) Provide and maintain a database that assigns each fivedigit and nine digit zip code within a member state to the proper tax rates andjurisdictions. The state must apply the lowest combined tax rate imposed in thezip code area if the area includes more than one tax rate in any level oftaxing jurisdictions. If a nine digit zip code designation is not available fora street address or if a seller or CSP is unable to determine the nine digitzip code designation applicable to a purchase after exercising due diligence todetermine the designation, the seller or CSP may apply the rate for the fivedigit zip code area. For the purposes of this section, there is a rebuttablepresumption that a seller or CSP has exercised due diligence if the seller hasattempted to determine the nine digit zip code designation by utilizingsoftware approved by the governing board that makes this designation from thestreet address and the five digit zip code applicable to a purchase.
(G) Have the option of providing address-based boundarydatabase records for assigning taxing jurisdictions and their associated rateswhich shall be in addition to the requirements of subsection (F) of thissection. The database records must be in the same approved format as thedatabase records pursuant to subsection (F) of this section and must meet therequirements developed pursuant to the federal Mobile TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). The governing board may allow a memberstate to require sellers that register under this Agreement to use anaddress-based database provided by that member state. If any member statedevelops address-based assignment database records pursuant to the Agreement, aseller or CSP may use those database records in place of the five andnine-digit zip code database records provided for in subsection (F) of thissection. If a seller or CSP is unable to determine the applicable rate andjurisdiction using an address-based database record after exercising duediligence, the seller or CSP may apply the nine digit zip code designationapplicable to a purchase. If a nine-digit zip code designation is not availablefor a street address or if a seller or CSP is unable to determine the ninedigit zip code designation applicable to a purchase after exercising duediligence to determine the designation, the seller or CSP may apply the ratefor the five digit zip code area. For the purposes of this section, there is arebuttable presumption that a seller or CSP has exercised due diligence if theseller or CSP has attempted to determine the tax rate and jurisdiction byutilizing software approved by the governing board that makes this assignmentfrom the address and zip code information applicable to the purchase.
(H) States that have met the requirements of subsection (F)may also elect to certify vendor provided address-based databases for assigningtax rates and jurisdictions. The databases must be in the same approved formatas the database records pursuant to (G) of this section and must meet therequirements developed pursuant to the federal Mobil TelecommunicationsSourcing Act (4 U.S.C. § 119(a)). If a state certifies a vendoraddress-based database, a seller or CSP may use that database in place of thedatabase provided for in subsection (F) or (G) of this section. Vendorsproviding address-based databases may request certification of their databasesfrom the governing board. Certification by the governing board does not replacethe requirement that the databases be certified by the states individually.
