2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 124 - Certified service provider liability.

Universal Citation: UT Code § 59-12-124 (2022)
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
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