Okla. Stat. tit. 68, § 68-1354.34: Taxability matrix - Relief from liability

A. The Tax Commission shall complete a taxability matrix as

required under the Streamlined Sales and Use Tax Agreement to

verify application of terms defined within the Library of

Definitions in the Agreement.

B. Sellers and certified service providers shall be relieved

from liability for having charged and collected the incorrect

amount of sales or use tax resulting from the seller or certified

service provider relying on erroneous data provided in the

taxability matrix.