§119 Electronic databases for nationwide standard numeric jurisdictional codes

Summary

A State can give an electronic database of street addresses and tax jurisdictions to a home service provider, or a designated database provider can do it if the State does not. The database must use an ANSI ASC X12–approved format (with only small allowed differences). For each street address it must list the right taxing jurisdictions and a numeric code for each level of jurisdiction. It must also give codes for non‑tax political subdivisions when needed. The numeric codes must all have the same number of digits and mean the same thing across the country, using a system like FIPS 55‑3 or another standard approved by the Federation of Tax Administrators and the Multistate Tax Commission. Addresses must be in standard postal form. The State or the designated provider must announce the database and any updates in the same way the State normally publishes tax notices. A home service provider will not be held responsible for taxes, charges, or fees that result only from an error or omission in the State’s database. If a State announces changes, the home service provider must update its data for changes made in a calendar quarter within 30 days after that quarter ends.