Utah § 59-12-2405 Certified service provider or model 2 seller reliance on commission certified software.

Utah Statutes

§ 59-12-2405 — Certified service provider or model 2 seller reliance on commission certified software.

Utah § 59-12-2405

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-24Emergency Services Tax

This text of Utah § 59-12-2405 (Certified service provider or model 2 seller reliance on commission certified software.) 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. § 59-12-2405 (2026).

Text

(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 an emergency services tax 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 an emergency services tax is 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)

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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 an emergency services tax 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 an emergency services tax is 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.