Certification of review software by department; relief from liability.
(a)For purposes of this Code section, the definitions as…#
(a) For purposes of this Code section, the definitions as provided in Code Section 48-8-161 shall apply.
(b)The department shall review software submitted to the…#
(b) The department shall review software submitted to the Streamlined Sales Tax Governing Board for certification as a Certified Automated System under Section 501 of the Streamlined Sales and Use Tax Agreement. Such review shall include a review to determine that the program accurately reflects the taxability of the product categories included in the program. Upon approval by the department, the state will certify its acceptance of the software to the Streamlined Sales Tax Governing Board.
(c)The department shall relieve certified service…#
(c) The department shall relieve certified service providers and model 2 sellers from liability to the state and local jurisdictions in the state for not collecting sales or use taxes resulting from the certified service provider or model 2 seller relying on the certification provided by the state.