Utah Code Title 59. Revenue and Taxation § 59-28-105. Seller or certified service provider reliance on commission information
Current as of May 05, 2022 | Updated by FindLaw Staff
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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 chapter 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 or boundaries regarding a tax under this chapter; or
(2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-28-105. Seller or certified service provider reliance on commission information - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-28-105/
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