{"data":{"id":"us-ut/utah-code-59-12-1202","jurisdiction":"us-ut","citation":"Utah Code § 59-12-1202","heading":"Seller or certified service provider reliance on commission information.","body":"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:\n(1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or\n(2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-12 Motor Vehicle Rental Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S1202.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"27a2029d8e91d271f48bb78ac38331f0ebb5bb571465c31495c51137cbde9784","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-1201","next":"us-ut/utah-code-59-12-1203"},"notice":"GroundRules: Original legal text. Not legal advice."}