§119 Electronic Databases for Nationwide Standard Numeric Jurisdictional Codes

Summary

A State may provide an electronic database that links every street address in the State to the correct tax jurisdictions and a numeric code for each jurisdiction. If the State does not provide one, a designated database provider can. The database must be in a format approved by the American National Standards Institute’s ASC X12 (allowing very small deviations). It should list, when practical, multiple postal addresses for one location, give codes for each level of taxing jurisdiction, and also give codes for non‑tax political subdivisions when needed to figure out the correct tax jurisdiction. The nationwide numeric codes must all have the same number of digits and use each digit (or digit group) the same way across the country, using a format like FIPS 55‑3 or another standard approved by the Federation of Tax Administrators and the Multistate Tax Commission. Every address must be in standard postal format. The State or designated provider must publish notice when the current database is available and when it is revised, using the same way the State normally tells taxpayers about tax notices. A home service provider that uses the database is not responsible for taxes, charges, or fees that would be due only because of an error or omission in the State’s or designated provider’s database. The home service provider must update its data to reflect database changes made during a calendar quarter no later than 30 days after the end of that calendar quarter for any State that issued the notice.