§ 44-18.1-5 - Notice for state tax changes.
SECTION 44-18.1-5
§ 44-18.1-5 Notice for state tax changes.– (A) Each member state shall lessen the difficulties faced by sellers when thereis a change in a state sales or use tax rate or base by making a reasonableeffort to do all of the following:
(1) Provide sellers with as much advance notice aspracticable of a rate change.
(2) Limit the effective date of a rate change to the firstday of a calendar quarter.
(3) Notify sellers of legislative changes in the tax base andamendments to sales and use tax rules and regulations.
(B) Failure of a seller to receive notice or failure of amember state to provide notice or limit the effective date of a rate changeshall not relieve the seller of its obligation to collect sales or use taxesfor that member state.