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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-1304

Seller or certified service provider reliance on commission information

Official textle.utah.gov

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.

Last amended: Amended by Chapter 203, 2009 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-12-708 · Certified service provider or model 2 seller reliance on…
  2. 59-12-709 · Purchaser relief from liability
  3. 59-12-801 · Definitions
  4. 59-12-802 · Imposition of rural county health care tax -- Expenditure…
  5. 59-12-804 · Imposition of rural city hospital tax -- Base -- Rate --…
  6. 59-12-805 · Distribution of money collected from rural city hospital tax
  7. 59-12-806 · Enactment or repeal of tax -- Tax rate change -- Effective…
  8. 59-12-808 · Seller or certified service provider reliance on commission…
  9. 59-12-809 · Certified service provider or model 2 seller reliance on…
  10. 59-12-810 · Purchaser relief from liability
  11. 59-12-1101 · Statewide purpose
  12. 59-12-1102 · Base -- Rate -- Imposition of tax -- Distribution of…
  13. 59-12-1104 · Seller or certified service provider reliance on…
  14. 59-12-1105 · Certified service provider or model 2 seller reliance on…
  15. 59-12-1106 · Purchaser relief from liability
  16. 59-12-1201 · Motor vehicle rental tax -- Rate -- Exemptions --…
  17. 59-12-1202 · Seller or certified service provider reliance on…
  18. 59-12-1203 · Certified service provider or model 2 seller reliance on…
  19. 59-12-1204 · Purchaser relief from liability
  20. 59-12-1302 · Imposition of tax -- Base -- Rate -- Enactment or repeal…
  21. 59-12-1304 · Seller or certified service provider reliance on…
  22. 59-12-1305 · Certified service provider or model 2 seller reliance on…
  23. 59-12-1306 · Purchaser relief from liability
  24. 59-12-1401 · Purpose statement -- Definitions -- Scope of part
  25. 59-12-1402 · Opinion question election -- Base -- Rate -- Imposition of…
  26. 59-12-1403 · Distribution of revenues -- Administrative costs
  27. 59-12-1405 · Seller or certified service provider reliance on…
  28. 59-12-1406 · Certified service provider or model 2 seller reliance on…
  29. 59-12-1407 · Purchaser relief from liability
  30. 59-12-1802 · State sales and use tax -- Base -- Rate -- Revenues…
  31. 59-12-1803 · Enactment or repeal of tax -- Effective date --…
  32. 59-12-1804 · Seller or certified service provider reliance on…
  33. 59-12-1805 · Certified service provider or model 2 seller reliance on…
  34. 59-12-1806 · Purchaser relief from liability
  35. 59-12-2002 · Definitions
  36. 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to…
  37. 59-12-2004 · Enactment or repeal of tax -- Effective date --…
  38. 59-12-2005 · Seller or certified service provider reliance on…
  39. 59-12-2006 · Certified service provider or model 2 seller reliance on…
  40. 59-12-2007 · Purchaser relief from liability
Full table of contents →