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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-406

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. 59-12-217 · Certified service provider or model 2 seller reliance on…
  2. 59-12-218 · Purchaser relief from liability
  3. 59-12-301 · Transient room tax -- Rate -- Expenditure of revenues --…
  4. 59-12-302 · Collection of tax -- Administrative charge
  5. 59-12-304 · Seller or certified service provider reliance on commission…
  6. 59-12-305 · Certified service provider or model 2 seller reliance on…
  7. 59-12-306 · Purchaser relief from liability
  8. 59-12-352 · Transient room tax authority for municipalitiesand certain…
  9. 59-12-353 · Additional municipal transient room tax
  10. 59-12-354 · Collection of tax -- Administrative charge
  11. 59-12-355 · Enactment or repeal of tax -- Tax rate change -- Effective…
  12. 59-12-357 · Seller or certified service provider reliance on commission…
  13. 59-12-358 · Certified service provider or model 2 seller reliance on…
  14. 59-12-359 · Purchaser relief from liability
  15. 59-12-401 · Resort communities tax authority for cities, towns, and…
  16. 59-12-402 · Additional resort communities sales and use tax -- Base --…
  17. 59-12-402.1 · State correctional facility sales and use tax -- Base --…
  18. 59-12-402.5 · Capital city revitalization sales and use tax -- Deadline…
  19. 59-12-403 · Enactment or repeal of tax -- Tax rate change -- Effective…
  20. 59-12-405 · Definitions -- Municipality filing requirements for lodging…
  21. 59-12-406 · Seller or certified service provider reliance on commission…
  22. 59-12-407 · Certified service provider or model 2 seller reliance on…
  23. 59-12-408 · Purchaser relief from liability
  24. 59-12-602 · Definitions
  25. 59-12-603 · County tax -- Bases -- Rates -- Use of revenue -- Adoption…
  26. 59-12-605 · Seller or certified service provider reliance on commission…
  27. 59-12-606 · Certified service provider or model 2 seller reliance on…
  28. 59-12-607 · Purchaser relief from liability
  29. 59-12-701 · Legislative findings
  30. 59-12-702 · Definitions
  31. 59-12-703 · Opinion question election -- Base -- Rate -- Imposition of…
  32. 59-12-704 · Distribution of revenue -- Advisory board creation --…
  33. 59-12-705 · Free or reduced admission day available to all state…
  34. 59-12-707 · Seller or certified service provider reliance on commission…
  35. 59-12-708 · Certified service provider or model 2 seller reliance on…
  36. 59-12-709 · Purchaser relief from liability
  37. 59-12-801 · Definitions
  38. 59-12-802 · Imposition of rural county health care tax -- Expenditure…
  39. 59-12-804 · Imposition of rural city hospital tax -- Base -- Rate --…
  40. 59-12-805 · Distribution of money collected from rural city hospital tax
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