Utah § 59-12-2406 Purchaser relief from liability.

Utah Statutes

§ 59-12-2406 — Purchaser relief from liability.

Utah § 59-12-2406

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-24Emergency Services Tax

This text of Utah § 59-12-2406 (Purchaser relief from liability.) 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. § 59-12-2406 (2026).

Text

(1)(1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay an emergency services tax or an underpayment of the emergency services tax if:

(1)(a)(i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:

(1)(a)(i)(A) on a tax rate;

(1)(a)(i)(B) on a boundary;

(1)(a)(i)(C) on a taxing jurisdiction; or

(1)(a)(i)(D) in the taxability matrix the commission provides in accordance with the agreement; or

(1)(a)(ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:

(1)(a)(ii)(A) on a tax rate;

(1)(a)(ii)(B) on a boundary;

(1)(a)(ii)(C) on a taxing jurisd

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

(1) (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay an emergency services tax or an underpayment of the emergency services tax if:
(1)(a)(i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
(1)(a)(i)(A) on a tax rate;
(1)(a)(i)(B) on a boundary;
(1)(a)(i)(C) on a taxing jurisdiction; or
(1)(a)(i)(D) in the taxability matrix the commission provides in accordance with the agreement; or
(1)(a)(ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
(1)(a)(ii)(A) on a tax rate;
(1)(a)(ii)(B) on a boundary;
(1)(a)(ii)(C) on a taxing jurisdiction; or
(1)(a)(ii)(D) in the taxability matrix the commission provides in accordance with the agreement.
(1)(b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is a result of conduct that is:
(1)(b)(i) fraudulent;
(1)(b)(ii) intentional; or
(1)(b)(iii) willful.
(2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if:
(2)(a) the purchaser's seller or certified service provider relies on:
(2)(a)(i) incorrect data provided by the commission:
(2)(a)(i)(A) on a tax rate;
(2)(a)(i)(B) on a boundary; or
(2)(a)(i)(C) on a taxing jurisdiction; or
(2)(a)(ii) an erroneous classification by the commission:
(2)(a)(ii)(A) in the taxability matrix the commission provides in accordance with the agreement; and
(2)(a)(ii)(B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or
(2)(b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
(2)(b)(i) incorrect data provided by the commission:
(2)(b)(i)(A) on a tax rate;
(2)(b)(i)(B) on a boundary; or
(2)(b)(i)(C) on a taxing jurisdiction; or
(2)(b)(ii) an erroneous classification by the commission:
(2)(b)(ii)(A) in the taxability matrix the commission provides in accordance with the agreement; and
(2)(b)(ii)(B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.