§119 Electronic Databases for Nationwide Standard Numeric Jurisdictional Codes

Summary

A State can give home service companies an electronic database, or if it does not, a designated provider can. The file must follow a format approved by ANSI ASC X12 (only tiny differences allowed). For each street address it must show which taxing jurisdictions apply and one nationwide numeric code for each jurisdiction and each level. It should include multiple postal addresses for the same location when practical and add codes for non‑tax political subdivisions when needed. The nationwide codes must have the same number of digits and the same digit meanings across the United States, using a format like FIPS 55–3 or another standard approved by the Federation of Tax Administrators and the Multistate Tax Commission (or their successors). Addresses must use standard postal form. The State or designated provider must publish notice when the current database is available and when it is revised, using the State’s usual tax‑notice method. A home service provider that relies on the database is protected from any tax, charge, or fee liability that comes only from an error or omission in the database. The home service provider must update their records to reflect changes made during a calendar quarter no later than 30 days after the end of that quarter for each State that issues the notice.