Utah § 59-12-1105 Certified service provider or model 2 seller reliance on commission certified software.

Utah Statutes

§ 59-12-1105 — Certified service provider or model 2 seller reliance on commission certified software.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-11 County Option Sales and Use Tax

(1)Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if:

(1)(a) the certified service provider or model 2 seller relies on software the commission certifies; and

(1)(b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data:

(1)(b)(i) provided by the commission; or

(1)(b)(ii) in the software the commission certifies.

(2)The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission

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(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if:

(1)(a) the certified service provider or model 2 seller relies on software the commission certifies; and
(1)(b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data:
(1)(b)(i) provided by the commission; or
(1)(b)(ii) in the software the commission certifies.
(2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies.
(3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:

(3)(a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and
(3)(b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice.
(4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.

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