Utah Code — Title 59 (Revenue and Taxation)
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.
Source: view the official text
In this chapter (40 sections)
- 59-12-104.4 · Seller recordkeeping for purposes of higher education…
- 59-12-104.5 · Revenue and Taxation Interim Committee review of sales…
- 59-12-104.6 · Procedure for claiming a sales and use tax exemption for…
- 59-12-104.10 · Exemption from sales tax for cannabis
- 59-12-104.11 · Sales tax due for motor vehicle with adaptive driving…
- 59-12-106 · Definitions -- Sales and use tax license requirements --…
- 59-12-107 · Definitions -- Collection, remittance, and payment of tax…
- 59-12-107.1 · Direct payment permit
- 59-12-107.6 · Marketplace facilitator collection, remittance, and…
- 59-12-108 · Monthly payment -- Amount of tax a seller may retain --…
- 59-12-109 · Confidentiality of information
- 59-12-110 · Refunds procedures
- 59-12-110.1 · Refund or credit for taxes overpaid by a purchaser --…
- 59-12-111 · Penalty for certain purchasers that fail to file a return…
- 59-12-112 · Tax a lien when selling business -- Liability of purchaser
- 59-12-116 · License and tax in addition to other licenses and taxes
- 59-12-117 · Refusal to make or falsifying returns -- Evasion of payment…
- 59-12-118 · Commission's authority to administer sales and use tax
- 59-12-123 · Definitions -- Collection, remittance, and payment of a tax…
- 59-12-124 · Certified service provider liability
- 59-12-125 · Seller or certified service provider reliance on commission…
- 59-12-126 · Certified service provider or model 2 seller reliance on…
- 59-12-127 · Purchaser relief from liability
- 59-12-128 · Amnesty
- 59-12-129 · Monetary allowance under the agreement
- 59-12-202 · Legislative findings -- Commission authority
- 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to…
- 59-12-204 · Sales and use tax ordinance provisions -- Tax rate --…
- 59-12-205 · Ordinances to conform with statutory amendments --…
- 59-12-206 · Collection of taxes by commission -- Administrative charge
- 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
- 59-12-209 · Participation of qualifying jurisdictions in administration…
- 59-12-210 · Commission to provide data to counties
- 59-12-210.1 · Commission redistribution of certain sales and use tax…
- 59-12-211 · Definitions -- Location of certain transactions -- Reports…
- 59-12-211.1 · Location of a transaction that is subject to a use tax
- 59-12-212 · Location of certain transactions if receipt of order and…
- 59-12-213 · Location of a transaction involving a sale of aircraft, a…
- 59-12-214 · Location of a transaction involving the lease or rental of…
- 59-12-215 · Location of transaction involving telecommunications…