{"data":{"id":"us-ut/utah-code-59-28-105","jurisdiction":"us-ut","citation":"Utah Code § 59-28-105","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 tax at a tax rate imposed under this chapter if the seller's or certified service provider's failure to collect the 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 or boundaries regarding a tax under this chapter; or\n(2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).","path":["Title 59 Revenue and Taxation","Chapter 59-28 State Transient Room Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter28/59-28-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7e37c908ec2931e8ee6e82738d21b5a055da7d7d9e1a0fca167f47db58bfc661","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-28-104","next":"us-ut/utah-code-59-28-106"},"notice":"GroundRules: Original legal text. Not legal advice."}