Utah Statutes
§ 59-12-2404 — Seller or certified service provider reliance on commission information.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-24 Emergency Services Tax
A seller or certified service provider is not liable for failing to collect an emergency services tax if the seller's or certified service provider's failure to collect the emergency services 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
Utah § 59-12-2404 (Seller or certified service provider reliance on commission information.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 12, 2025 Special Session 1
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.