§120 Procedure if no electronic database provided

Summary

Protects a home service provider from paying taxes, fees, or charges that result only from assigning an address to the wrong taxing area when neither the State nor a designated database provider gives the electronic address database required under section 119. To get this protection, the provider must use an enhanced zip code to pick a taxing jurisdiction for every street address at each tax level, try to make sure each address is assigned correctly, pick one jurisdiction if an enhanced zip code covers more than one same-level area, and follow any changes made under section 121. The provider is assumed to have tried hard enough if it shows it spent reasonable resources to build and keep a detailed electronic address-to-jurisdiction database, set up controls to quickly fix wrong assignments, and used all reasonably available data on annexations, incorporations, reorganizations, and other boundary changes that affect accuracy. The protection applies for a State with no electronic database until the later of: 18 months after the nationwide standard numeric code in section 119(a) is approved by the Federation of Tax Administrators and the Multistate Tax Commission, or 6 months after that State or its designated database provider supplies the required database under section 119(a).