{"data":{"id":"us-ut/utah-code-59-12-407","jurisdiction":"us-ut","citation":"Utah Code § 59-12-407","heading":"Certified service provider or model 2 seller reliance on commission certified software.","body":"(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if:\n(a) the certified service provider or model 2 seller relies on software the commission certifies; and\n(b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data:\n(i) provided by the commission; or\n(ii) in the software the commission certifies.\n(2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies.\n(3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:\n(a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and\n(b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice.\n(4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-4 Impacted Communities Taxes Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S407.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8527c30f8d3c76b36330b6cfa846a44e837b5a80f64c6c4bbbc2922b4edf43dd","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-406","next":"us-ut/utah-code-59-12-408"},"notice":"GroundRules: Original legal text. Not legal advice."}