{"data":{"id":"us-ut/utah-code-59-12-110.1","jurisdiction":"us-ut","citation":"Utah Code § 59-12-110.1","heading":"Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.","body":"(1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:\n(a) the purchaser overpaid in taxes under this chapter; and\n(b) was collected by the seller.\n(2)\n(a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410.\n(b) Notwithstanding Subsection (2)(a):\n(i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and\n(ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.\n(3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):\n(a) unless the purchaser provided the seller written notice that:\n(i) the purchaser requests the refund or credit described in Subsection (1); and\n(ii) contains the information necessary for the seller to determine the validity of the request; and\n(b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).\n(4) A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:\n(a) collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:\n(i) a certified service provider; or\n(ii) a system certified by the state, including a proprietary system certified by the state; and\n(b) remits to the commission all taxes the seller is required to remit to the commission under this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-1 Tax Collection"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S110.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"60e4995b57a57b3581c6acbaf509084c43b0bb6c19b3cbfd689974c674e2ce4b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-110","next":"us-ut/utah-code-59-12-111"},"notice":"GroundRules: Original legal text. Not legal advice."}