Utah Statutes
§ 59-28-105 — Seller or certified service provider reliance on commission information.
Utah § 59-28-105
This text of Utah § 59-28-105 (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. § 59-28-105 (2026).
Text
A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this chapter 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 or boundaries regarding a tax under this chapter; or
(2)indicating the taxability of transactions described in Subsection 59-12-103(1)(i).
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Legislative History
Enacted by Chapter 166, 2017 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 § 59-28-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-28-105.