GroundRules
Utah Code § 59-12-304: Seller or certified service provider reliance on commission information.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- Part 59-12-3 Transient Room Tax
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.
Collected 2026-09-03T11:34:33Z. Source file · JSON