Utah Code Title 59. Revenue and Taxation § 59-12-124. Certified service provider liability

(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:

(b) the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.

(a) shall remit to the commission a sales and use tax imposed by this chapter:

(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.