Utah Code 59-28-105. Seller or certified service provider reliance on commission information
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A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this chapter 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 or boundaries regarding a tax under this chapter; or
Terms Used In Utah Code 59-28-105
- Certified service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
- Seller: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
(2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).