Utah Code 59-28-107. Purchaser relief from liability
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(1)
Terms Used In Utah Code 59-28-107
- Agreement: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
- Certified service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Purchaser: 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
(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 chapter or an underpayment if:
(1)(a)(i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission:
(1)(a)(i)(A) on a tax rate;
(1)(a)(i)(B) on a boundary;
(1)(a)(i)(C) on a taxing jurisdiction; or
(1)(a)(i)(D) in the taxability matrix the commission provides in accordance with the agreement; or
(1)(a)(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:
(1)(a)(ii)(A) on a tax rate;
(1)(a)(ii)(B) on a boundary;
(1)(a)(ii)(C) on a taxing jurisdiction; or
(1)(a)(ii)(D) in the taxability matrix the commission provides in accordance with the agreement.
(1)(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 chapter 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:
(1)(b)(i) fraudulent;
(1)(b)(ii) intentional; or
(1)(b)(iii) willful.
(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 chapter or an underpayment if:
(2)(a) the purchaser’s seller or certified service provider relies on:
(2)(a)(i) incorrect data provided by the commission:
(2)(a)(i)(A) on a tax rate;
(2)(a)(i)(B) on a boundary; or
(2)(a)(i)(C) on a taxing jurisdiction; or
(2)(a)(ii) an erroneous classification by the commission:
(2)(a)(ii)(A) in the taxability matrix the commission provides in accordance with the agreement; and
(2)(a)(ii)(B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from “sales price,” or included in or excluded from a definition; or
(2)(b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
(2)(b)(i) incorrect data provided by the commission:
(2)(b)(i)(A) on a tax rate;
(2)(b)(i)(B) on a boundary; or
(2)(b)(i)(C) on a taxing jurisdiction; or
(2)(b)(ii) an erroneous classification by the commission:
(2)(b)(ii)(A) in the taxability matrix the commission provides in accordance with the agreement; and
(2)(b)(ii)(B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from “sales price,” or included in or excluded from a definition.