Utah Code § 59-12-408 — Purchaser relief from liability

(1)
(a)
Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if:
(i)
the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary;
(C)
on a taxing jurisdiction; or
(D)
in the taxability matrix the commission provides in accordance with the agreement; or
(ii)
the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary;
(C)
on a taxing jurisdiction; or
(D)
in the taxability matrix the commission provides in accordance with the agreement.
(b)
For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is:
(i)
fraudulent;
(ii)
intentional; or
(iii)
willful.
(2)
In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if:
(a)
the purchaser's seller or certified service provider relies on:
(i)
incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary; or
(C)
on a taxing jurisdiction; or
(ii)
an erroneous classification by the commission:
(A)
in the taxability matrix the commission provides in accordance with the agreement; and
(B)
with respect to a term:
(I)
in the library of definitions; and
(II)
that is:
(Aa)
listed as taxable or exempt;
(Bb)
included in or excluded from "sales price"; or
(Cc)
included in or excluded from a definition; or
(b)
the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
(i)
incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary; or
(C)
on a taxing jurisdiction; or
(ii)
an erroneous classification by the commission:
(A)
in the taxability matrix the commission provides in accordance with the agreement; and
(B)
with respect to a term:
(I)
in the library of definitions; and
(II)
that is:
(Aa)
listed as taxable or exempt;
(Bb)
included in or excluded from "sales price"; or
(Cc)
included in or excluded from a definition.