Utah Code § 59-12-124: Certified service provider liability.

(1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent:

(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:

(i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and

(ii) as provided in this chapter; and

(b) the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.

(2) The model 1 seller described in Subsection (1):

(a) shall remit to the commission a sales and use tax imposed by this chapter:

(i) on the model 1 seller's purchases; and

(ii) as provided in this chapter; and

(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.