Utah Code § 59-12-124 — Certified service provider liability

(1)
Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent:
(a)
the certified service provider shall collect and remit an agreement sales and use tax to the commission:
(i)
that the model 1 seller would otherwise be required to remit to the commission under this chapter; and
(ii)
as provided in this chapter; and
(b)
the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.
(2)
The model 1 seller described in Subsection (1):
(a)
shall remit to the commission a sales and use tax imposed by this chapter:
(i)
on the model 1 seller's purchases; and
(ii)
as provided in this chapter; and
(b)
is liable for a sales and use tax liability arising from fraud by the model 1 seller.