{"data":{"id":"us-ut/utah-code-59-12-2406","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2406","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 an emergency services tax or an underpayment of the emergency services tax 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 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 that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from \"sales price,\" or 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 that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from \"sales price,\" or included in or excluded from a definition.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-24 Emergency Services Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2406.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8ec13f5889b5e409dc2550055e71147a1a56cf8286a926b70a264c13bc574e99","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2405","next":"us-ut/utah-code-59-13-102"},"notice":"GroundRules: Original legal text. Not legal advice."}