4 U.S.C. § 120 : US Code - Section 120: Procedure if no electronic database provided

Search 4 U.S.C. § 120 : US Code - Section 120: Procedure if no electronic database provided

(a) Safe Harbor. - If neither a State nor designated database
provider provides an electronic database under section 119, a home
service provider shall be held harmless from any tax, charge, or
fee liability in such State that otherwise would be due solely as a
result of an assignment of a street address to an incorrect taxing
jurisdiction if, subject to section 121, the home service provider
employs an enhanced zip code to assign each street address to a
specific taxing jurisdiction for each level of taxing jurisdiction
and exercises due diligence at each level of taxing jurisdiction to
ensure that each such street address is assigned to the correct
taxing jurisdiction. If an enhanced zip code overlaps boundaries of
taxing jurisdictions of the same level, the home service provider
must designate one specific jurisdiction within such enhanced zip
code for use in taxing the activity for such enhanced zip code for
each level of taxing jurisdiction. Any enhanced zip code assignment
changed in accordance with section 121 is deemed to be in
compliance with this section. For purposes of this section, there
is a rebuttable presumption that a home service provider has
exercised due diligence if such home service provider demonstrates
that it has - 
(1) expended reasonable resources to implement and maintain an
appropriately detailed electronic database of street address
assignments to taxing jurisdictions;
(2) implemented and maintained reasonable internal controls to
promptly correct misassignments of street addresses to taxing
jurisdictions; and
(3) used all reasonably obtainable and usable data pertaining
to municipal annexations, incorporations, reorganizations and any
other changes in jurisdictional boundaries that materially affect
the accuracy of such database.
(b) Termination of Safe Harbor. - Subsection (a) applies to a
home service provider that is in compliance with the requirements
of subsection (a), with respect to a State for which an electronic
database is not provided under section 119 until the later of - 
(1) 18 months after the nationwide standard numeric code
described in section 119(a) has been approved by the Federation
of Tax Administrators and the Multistate Tax Commission; or
(2) 6 months after such State or a designated database provider
in such State provides such database as prescribed in section
119(a).