Utah Statutes
§ 59-12-124 — Certified service provider liability.
(1)Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent:
(1)(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:
(1)(a)(i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and
(1)(a)(ii) as provided in this chapter; and
(1)(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.
(2)The model 1 seller described in Subsection (1):
(2)(a) shall remit to the commission a sales and use ta
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Legislative History
Enacted by Chapter 384, 2008 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.