Utah Code § 59-12-125 — Seller or certified service provider reliance on commission information

(1) Subject to Subsection (2), a seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:
(a) containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(b) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
(2) The time period for which a seller or certified service provider is not liable for failure to collect taxes under Subsection (1) ends on the first day of the calendar quarter after 90 days from the day on which the commission first notifies the seller or certified service provider of the error.