Utah Statutes
§ 59-12-707 — Seller or certified service provider reliance on commission information.
Utah § 59-12-707
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-7County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities
This text of Utah § 59-12-707 (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. § 59-12-707 (2026).
Text
A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the 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.
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Legislative History
Amended by Chapter 203, 2009 General Session
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-707, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-707.