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2020 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 127 - Purchaser relief from liability.
Universal Citation:
UT Code § 59-12-127 (2020)
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on the American Association of Law Libraries Universal Citation Guide and is not
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59-12-127. Purchaser relief from liability.
Enacted by Chapter 384, 2008 General Session
- (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.
- (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
- (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.
- (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:
- (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
- (i) incorrect data provided by the commission:
- (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.
- (i) incorrect data provided by the commission:
- (a) the purchaser's seller or certified service provider relies on:
Enacted by Chapter 384, 2008 General Session
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