2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 124 - Certified service provider liability.

59-12-124. Certified service provider liability.

• (1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent:
  • (a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:
    • (i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and
    • (ii) as provided in this chapter; and
  • (b) the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.

• (2) The model 1 seller described in Subsection (1):
  • (a) shall remit to the commission a sales and use tax imposed by this chapter:
    • (i) on the model 1 seller's purchases; and
    • (ii) as provided in this chapter; and
  • (b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.

Enacted by Chapter 384, 2008 General Session