Utah Code 59-12-1304. Seller or certified service provider reliance on commission information
Current as of: 2024 | Check for updates
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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 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
Terms Used In Utah Code 59-12-1304
- Certified service provider: means an agent certified:(23)(a) by the governing board of the agreement; and(23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section
59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102- 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.
- Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102
- Seller: includes a marketplace facilitator. See Utah Code 59-12-102
(2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.