{"data":{"id":"us-ut/utah-code-59-12-2106","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2106","heading":"Purchaser relief from liability.","body":"(1)\n(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if:\n(i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:\n(A) on a tax rate;\n(B) on a boundary;\n(C) on a taxing jurisdiction; or\n(D) in the taxability matrix the commission provides in accordance with the agreement; or\n(ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:\n(A) on a tax rate;\n(B) on a boundary;\n(C) on a taxing jurisdiction; or\n(D) in the taxability matrix the commission provides in accordance with the agreement.\n(b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is:\n(i) fraudulent;\n(ii) intentional; or\n(iii) willful.\n(2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if:\n(a) the purchaser's seller or certified service provider relies on:\n(i) incorrect data provided by the commission:\n(A) on a tax rate;\n(B) on a boundary; or\n(C) on a taxing jurisdiction; or\n(ii) an erroneous classification by the commission:\n(A) in the taxability matrix the commission provides in accordance with the agreement; and\n(B) with respect to a term:\n(I) in the library of definitions; and\n(II) that is:\n(Aa) listed as taxable or exempt;\n(Bb) included in or excluded from \"sales price\"; or\n(Cc) included in or excluded from a definition; or\n(b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:\n(i) incorrect data provided by the commission:\n(A) on a tax rate;\n(B) on a boundary; or\n(C) on a taxing jurisdiction; or\n(ii) an erroneous classification by the commission:\n(A) in the taxability matrix the commission provides in accordance with the agreement; and\n(B) with respect to a term:\n(I) in the library of definitions; and\n(II) that is:\n(Aa) listed as taxable or exempt;\n(Bb) included in or excluded from \"sales price\"; or\n(Cc) included in or excluded from a definition.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-21 City or Town Option Sales and Use Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2106.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d64753d9b98ddb8b2d902e2b023a14fb214dcd2dd1c35d7c2749de62c55eb031","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2105","next":"us-ut/utah-code-59-12-2202"},"notice":"GroundRules: Original legal text. Not legal advice."}