{"data":{"id":"us-ut/utah-code-59-12-124","jurisdiction":"us-ut","citation":"Utah Code § 59-12-124","heading":"Certified service provider liability.","body":"(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:\n(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:\n(i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and\n(ii) as provided in this chapter; and\n(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.\n(2) The model 1 seller described in Subsection (1):\n(a) shall remit to the commission a sales and use tax imposed by this chapter:\n(i) on the model 1 seller's purchases; and\n(ii) as provided in this chapter; and\n(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.","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-S124.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"77f9e25afb048d930bb21e8b5cb7323f99694c1a7cd7d9d5ab212e290b87aaa9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-123","next":"us-ut/utah-code-59-12-125"},"notice":"GroundRules: Original legal text. Not legal advice."}