{"data":{"id":"us-in/ic-6-2.5-11-11","jurisdiction":"us-in","citation":"IC 6-2.5-11-11","heading":"Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department","body":"Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008.\n(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:\n(1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:\n(A) Tax rates.\n(B) Boundaries.\n(C) Taxing jurisdiction assignments.\n(D) The taxability matrix.\n(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:\n(A) Tax rates.\n(B) Boundaries.\n(C) Taxing jurisdiction assignments.\n(D) The taxability matrix.\n(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.\n(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:\n(1) included as taxable or exempt;\n(2) included in the sales price;\n(3) excluded from the sales price;\n(4) included in a definition; or\n(5) excluded from a definition.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 11. Simplified Sales and Use Tax Administration Act"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-11-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"db9998a09c75da378d1d16e83894ad2d6c6a55de9d4c73a915bf76a9f7c07eac","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-11-10","next":"us-in/ic-6-2.5-11-12"},"notice":"GroundRules: Original legal text. Not legal advice."}