Utah Code § 59-12-1304 — Seller or certified service provider reliance on commission information

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:
(1)
containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2)
indicating the taxability of tangible personal property, a product transferred electronically, or a service.