Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-12-1405
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.
Source: view the official text
In this chapter (40 sections)
- 59-12-806 · Enactment or repeal of tax -- Tax rate change -- Effective…
- 59-12-808 · Seller or certified service provider reliance on commission…
- 59-12-809 · Certified service provider or model 2 seller reliance on…
- 59-12-810 · Purchaser relief from liability
- 59-12-1101 · Statewide purpose
- 59-12-1102 · Base -- Rate -- Imposition of tax -- Distribution of…
- 59-12-1104 · Seller or certified service provider reliance on…
- 59-12-1105 · Certified service provider or model 2 seller reliance on…
- 59-12-1106 · Purchaser relief from liability
- 59-12-1201 · Motor vehicle rental tax -- Rate -- Exemptions --…
- 59-12-1202 · Seller or certified service provider reliance on…
- 59-12-1203 · Certified service provider or model 2 seller reliance on…
- 59-12-1204 · Purchaser relief from liability
- 59-12-1302 · Imposition of tax -- Base -- Rate -- Enactment or repeal…
- 59-12-1304 · Seller or certified service provider reliance on…
- 59-12-1305 · Certified service provider or model 2 seller reliance on…
- 59-12-1306 · Purchaser relief from liability
- 59-12-1401 · Purpose statement -- Definitions -- Scope of part
- 59-12-1402 · Opinion question election -- Base -- Rate -- Imposition of…
- 59-12-1403 · Distribution of revenues -- Administrative costs
- 59-12-1405 · Seller or certified service provider reliance on…
- 59-12-1406 · Certified service provider or model 2 seller reliance on…
- 59-12-1407 · Purchaser relief from liability
- 59-12-1802 · State sales and use tax -- Base -- Rate -- Revenues…
- 59-12-1803 · Enactment or repeal of tax -- Effective date --…
- 59-12-1804 · Seller or certified service provider reliance on…
- 59-12-1805 · Certified service provider or model 2 seller reliance on…
- 59-12-1806 · Purchaser relief from liability
- 59-12-2002 · Definitions
- 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to…
- 59-12-2004 · Enactment or repeal of tax -- Effective date --…
- 59-12-2005 · Seller or certified service provider reliance on…
- 59-12-2006 · Certified service provider or model 2 seller reliance on…
- 59-12-2007 · Purchaser relief from liability
- 59-12-2102 · Definitions
- 59-12-2103 · Imposition of tax -- Base -- Rate -- Expenditure of…
- 59-12-2104 · Seller or certified service provider reliance on…
- 59-12-2105 · Certified service provider or model 2 seller reliance on…
- 59-12-2106 · Purchaser relief from liability
- 59-12-2202 · Definitions