1. (a) This section applies only to transactions occurring after December 31, 2008.

2. (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:

   1. (1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:

      1. (A) Tax rates.
      2. (B) Boundaries.
      3. (C) Taxing jurisdiction assignments.
      4. (D) The taxability matrix.

   2. (2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:

      1. (A) Tax rates.
      2. (B) Boundaries.
      3. (C) Taxing jurisdiction assignments.
      4. (D) The taxability matrix.
   3. (3) A purchaser relied on erroneous data in the taxability matrix provided by the department.

3. (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:

   1. (1) included as taxable or exempt;
   2. (2) included in the sales price;
   3. (3) excluded from the sales price;
   4. (4) included in a definition; or
   5. (5) excluded from a definition.

As added by P.L.145-2007, SEC.10.