Utah Code 59-12-110.1. Refund or credit for taxes overpaid by a purchaser — Seller reasonable business practice

(1)

Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:

Terms Used In Utah Code 59-12-110.1

Certified service provider: means an agent certified:

(a)	by the governing board of the agreement; and

(b)

to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102

Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5

Purchaser: means a person to whom:

(a)	a sale of tangible personal property is made;

(b)	a product is transferred electronically; or

(c)

a service is furnished. See Utah Code 59-12-102

Seller: includes a marketplace facilitator. See Utah Code 59-12-102

State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102

Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102

(a)

the purchaser overpaid in taxes under this chapter; and

(b)	was collected by the seller.

(2)

(a)	Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410.

(b)

Notwithstanding Subsection (2)(a):

(i)	the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and

(ii)	a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.

(3)

A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):

(a)

unless the purchaser provided the seller written notice that:

(i)	the purchaser requests the refund or credit described in Subsection (1); and

(ii)	contains the information necessary for the seller to determine the validity of the request; and

(b)	sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).

(4)

A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:

(a)

collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:

(i)	a certified service provider; or

(ii)	a system certified by the state, including a proprietary system certified by the state; and

(b)	remits to the commission all taxes the seller is required to remit to the commission under this chapter.

Amended by Chapter 212, 2009 General Session

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