Utah § 59-12-2210 Seller or certified service provider reliance on commission information.

Utah Statutes

§ 59-12-2210 — Seller or certified service provider reliance on commission information.

Utah § 59-12-2210

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-22Local Option Sales and Use Taxes for Transportation Act

This text of Utah § 59-12-2210 (Seller or certified service provider reliance on commission information.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-12-2210 (2026).

Text

A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use 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, boundaries, or local taxing jurisdiction assignments; or

(2)indicating the taxability of tangible personal property, a product transferred electronically, or a service.

Free access — add to your briefcase to read the full text and ask questions with AI

A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use 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, boundaries, or local taxing jurisdiction assignments; or
(2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.