(1) As used in this section, “amnesty” means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay:

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Terms Used In Utah Code 59-12-128

  • Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
  • Fraud: Intentional deception resulting in injury to another.
  • Seller: includes a marketplace facilitator. See Utah Code 59-12-102
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • Telecommunications service: includes :
              (141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:
                   (141)(b)(i)(A) on the code, form, or protocol of the content;
                   (141)(b)(i)(B) for the purpose of electronic conveyance, routing, or transmission; and
                   (141)(b)(i)(C) regardless of whether the service:
                        (141)(b)(i)(C)(I) is referred to as voice over Internet protocol service; or
                        (141)(b)(i)(C)(II) is classified by the Federal Communications Commission as enhanced or value added;
              (141)(b)(ii) an 800 service;
              (141)(b)(iii) a 900 service;
              (141)(b)(iv) a fixed wireless service;
              (141)(b)(v) a mobile wireless service;
              (141)(b)(vi) a postpaid calling service;
              (141)(b)(vii) a prepaid calling service;
              (141)(b)(viii) a prepaid wireless calling service; or
              (141)(b)(ix) a private communications service. See Utah Code 59-12-102
  • Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
     (1)(a) a tax, fee, or charge under:

          (1)(a)(iii) Section 19-6-714;
          (1)(a)(iv) Section 19-6-805;
          (1)(a)(vii) this chapter;
     (1)(b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
     (1)(c) interest on a tax, fee, or charge described in Subsection (1)(a).
(2)

     (2)(a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4) and (5), the commission shall grant a seller amnesty if the seller:

          (2)(a)(i) obtains a license under Section 59-12-106; and
          (2)(a)(ii) is registered under the agreement.
     (2)(b) The commission is not required to grant a seller amnesty under this section beginning 12 months after the date the state becomes a full member under the agreement.
(3) A seller may not receive amnesty under this section for a tax, fee, or charge:

     (3)(a) the seller collects;
     (3)(b) the seller remits to the commission;
     (3)(c) that the seller is required to remit to the commission on the seller’s purchase; or
     (3)(d) arising from a transaction that occurs within a time period that is under audit by the commission if:

          (3)(d)(i) the seller receives notice of the commencement of the audit prior to obtaining a license under Section 59-12-106; and
          (3)(d)(ii)

               (3)(d)(ii)(A) the audit described in Subsection (3)(d)(i) is not complete; or
               (3)(d)(ii)(B) the seller has not exhausted all administrative and judicial remedies in connection with the audit described in Subsection (3)(d)(i).
(4)

     (4)(a) Except as provided in Subsection (4)(b), amnesty the commission grants to a seller under this section:

          (4)(a)(i) applies to the time period during which the seller is not licensed under Section 59-12-106; and
          (4)(a)(ii) remains in effect if, for a period of three years, the seller:

               (4)(a)(ii)(A) remains registered under the agreement;
               (4)(a)(ii)(B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge described in Subsection (1)(a); and
               (4)(a)(ii)(C) remits to the commission the taxes, fees, and charges the seller collects in accordance with Subsection (4)(a)(ii)(B).
     (4)(b) The commission may not grant a seller amnesty under this section if, with respect to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this section, the seller commits:

          (4)(b)(i) fraud; or
          (4)(b)(ii) an intentional misrepresentation of a material fact.
(5)

     (5)(a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission shall require the seller to pay the amounts described in Subsection (1) that the seller would have otherwise been required to pay.
     (5)(b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an amount in accordance with Subsection (5)(a), the time period for the commission to make an assessment under Section 59-1-1410 is extended for a time period beginning on the date the seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
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