2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

Universal Citation: UT Code § 59-12-110.1 (2022)
59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
  • (1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:
    • (a) the purchaser overpaid in taxes under this chapter; and
    • (b) was collected by the seller.
  • (2)
    • (a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410.
    • (b) Notwithstanding Subsection (2)(a):
      • (i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and
      • (ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.
  • (3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):
    • (a) unless the purchaser provided the seller written notice that:
      • (i) the purchaser requests the refund or credit described in Subsection (1); and
      • (ii) contains the information necessary for the seller to determine the validity of the request; and
    • (b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).
  • (4) A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:
    • (a) collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:
      • (i) a certified service provider; or
      • (ii) a system certified by the state, including a proprietary system certified by the state; and
    • (b) remits to the commission all taxes the seller is required to remit to the commission under this chapter.


Amended by Chapter 212, 2009 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.