Utah Code § 59-12-2210
Seller or certified service provider reliance on commission information
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-12-2210, Seller or certified service provider reliance on commission information, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345189
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Full text
A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use 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.