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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-216

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. 59-12-125 · Seller or certified service provider reliance on commission…
  2. 59-12-126 · Certified service provider or model 2 seller reliance on…
  3. 59-12-127 · Purchaser relief from liability
  4. 59-12-128 · Amnesty
  5. 59-12-129 · Monetary allowance under the agreement
  6. 59-12-202 · Legislative findings -- Commission authority
  7. 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to…
  8. 59-12-204 · Sales and use tax ordinance provisions -- Tax rate --…
  9. 59-12-205 · Ordinances to conform with statutory amendments --…
  10. 59-12-206 · Collection of taxes by commission -- Administrative charge
  11. 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
  12. 59-12-209 · Participation of qualifying jurisdictions in administration…
  13. 59-12-210 · Commission to provide data to counties
  14. 59-12-210.1 · Commission redistribution of certain sales and use tax…
  15. 59-12-211 · Definitions -- Location of certain transactions -- Reports…
  16. 59-12-211.1 · Location of a transaction that is subject to a use tax
  17. 59-12-212 · Location of certain transactions if receipt of order and…
  18. 59-12-213 · Location of a transaction involving a sale of aircraft, a…
  19. 59-12-214 · Location of a transaction involving the lease or rental of…
  20. 59-12-215 · Location of transaction involving telecommunications…
  21. 59-12-216 · Seller or certified service provider reliance on commission…
  22. 59-12-217 · Certified service provider or model 2 seller reliance on…
  23. 59-12-218 · Purchaser relief from liability
  24. 59-12-301 · Transient room tax -- Rate -- Expenditure of revenues --…
  25. 59-12-302 · Collection of tax -- Administrative charge
  26. 59-12-304 · Seller or certified service provider reliance on commission…
  27. 59-12-305 · Certified service provider or model 2 seller reliance on…
  28. 59-12-306 · Purchaser relief from liability
  29. 59-12-352 · Transient room tax authority for municipalitiesand certain…
  30. 59-12-353 · Additional municipal transient room tax
  31. 59-12-354 · Collection of tax -- Administrative charge
  32. 59-12-355 · Enactment or repeal of tax -- Tax rate change -- Effective…
  33. 59-12-357 · Seller or certified service provider reliance on commission…
  34. 59-12-358 · Certified service provider or model 2 seller reliance on…
  35. 59-12-359 · Purchaser relief from liability
  36. 59-12-401 · Resort communities tax authority for cities, towns, and…
  37. 59-12-402 · Additional resort communities sales and use tax -- Base --…
  38. 59-12-402.1 · State correctional facility sales and use tax -- Base --…
  39. 59-12-402.5 · Capital city revitalization sales and use tax -- Deadline…
  40. 59-12-403 · Enactment or repeal of tax -- Tax rate change -- Effective…
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