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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-2210

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 sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use 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: Enacted by Chapter 263, 2010 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-12-1804 · Seller or certified service provider reliance on…
  2. 59-12-1805 · Certified service provider or model 2 seller reliance on…
  3. 59-12-1806 · Purchaser relief from liability
  4. 59-12-2002 · Definitions
  5. 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to…
  6. 59-12-2004 · Enactment or repeal of tax -- Effective date --…
  7. 59-12-2005 · Seller or certified service provider reliance on…
  8. 59-12-2006 · Certified service provider or model 2 seller reliance on…
  9. 59-12-2007 · Purchaser relief from liability
  10. 59-12-2102 · Definitions
  11. 59-12-2103 · Imposition of tax -- Base -- Rate -- Expenditure of…
  12. 59-12-2104 · Seller or certified service provider reliance on…
  13. 59-12-2105 · Certified service provider or model 2 seller reliance on…
  14. 59-12-2106 · Purchaser relief from liability
  15. 59-12-2202 · Definitions
  16. 59-12-2203 · Authority to impose a sales and use tax under this part
  17. 59-12-2204 · Transactions that may not be subject to taxation under…
  18. 59-12-2205 · Determination of the location of a transaction
  19. 59-12-2206 · Administration, collection, and enforcement of a sales and…
  20. 59-12-2207 · Administrative charge
  21. 59-12-2208 · Legislative body approval requirements -- Notice -- Voter…
  22. 59-12-2209 · Enactment, repeal, or change in the rate of a sales and…
  23. 59-12-2210 · Seller or certified service provider reliance on…
  24. 59-12-2211 · Certified service provider or model 2 seller reliance on…
  25. 59-12-2212 · Purchaser relief from liability
  26. 59-12-2212.1 · Transition provisions
  27. 59-12-2213 · County, city, or town option sales and use tax to fund a…
  28. 59-12-2214 · County, city, or town option sales and use tax to fund a…
  29. 59-12-2215 · City or town option sales and use tax for highways or to…
  30. 59-12-2216 · County option sales and use tax for a fixed guideway, to…
  31. 59-12-2217 · County option sales and use tax for transportation -- Base…
  32. 59-12-2218 · County, city, or town option sales and use tax for…
  33. 59-12-2219 · County option sales and use tax for highways and public…
  34. 59-12-2220 · County option sales and use tax to fund highways or a…
  35. 59-12-2401 · Definitions
  36. 59-12-2402 · Imposition of emergency services tax -- Permitted rates --…
  37. 59-12-2403 · Enactment, repeal, or change in the rate of an emergency…
  38. 59-12-2404 · Seller or certified service provider reliance on…
  39. 59-12-2405 · Certified service provider or model 2 seller reliance on…
  40. 59-12-2406 · Purchaser relief from liability
Full table of contents →