2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 125 - Seller or certified service provider reliance on commission information.

Universal Citation: UT Code § 59-12-125 (2022)
59-12-125. Seller or certified service provider reliance on commission information.
A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:
  • (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or
  • (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.


Amended by Chapter 203, 2009 General Session
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