§ 59-12-124 — Certified service provider liability.

Utah § 59-12-124

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-12: Sales and Use Tax Act
• Part 59-12-1: Tax Collection

Text

(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 tax imposed by this chapter:
(2)(a)(i) on the model 1 seller's purchases; and
(2)(a)(ii) as provided in this chapter; and
(2)(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.

Legislative History

Enacted by Chapter 384, 2008 General Session