§ 59-12-607 — Purchaser relief from liability.

Utah § 59-12-607

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-12: Sales and Use Tax Act
• Part 59-12-6: Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act

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 a tax due under this part or an underpayment 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 as 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:
(2)(a)(ii)(B)(I) in the library of definitions; and
(2)(a)(ii)(B)(II) that is:

(2)(a)(ii)(B)(II)(Aa) listed as taxable or exempt;
(2)(a)(ii)(B)(II)(Bb) included in or excluded from "sales price"; or
(2)(a)(ii)(B)(II)(Cc) 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:
(2)(b)(ii)(B)(I) in the library of definitions; and
(2)(b)(ii)(B)(II) that is:

(2)(b)(ii)(B)(II)(Aa) listed as taxable or exempt;
(2)(b)(ii)(B)(II)(Bb) included in or excluded from "sales price"; or
(2)(b)(ii)(B)(II)(Cc) included in or excluded from a definition.

Legislative History

Enacted by Chapter 384, 2008 General Session