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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-2404

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 an emergency services tax if the seller's or certified service provider's failure to collect the emergency services 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 12, 2025 Special Session 1

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 →