{"data":{"id":"us-ut/utah-code-59-12-2210","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2210","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 sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use 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 59-12-22 Local Option Sales and Use Taxes for Transportation Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2210.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"10251241dead3c1d2fc43f660cd8953255dabf0d69021bfe148e9d39bbe89e5e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2209","next":"us-ut/utah-code-59-12-2211"},"notice":"GroundRules: Original legal text. Not legal advice."}