Utah Code 59-12-124. Certified service provider liability

(1)

Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller’s agent:

Terms Used In Utah Code 59-12-124

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
Agreement sales and use tax: means a tax imposed under:

(a)	Subsection 59-12-103(2)(a)(i)(A);

(b)	Subsection 59-12-103(2)(b)(i);

(c)	Subsection 59-12-103(2)(c)(i);

(d)	Subsection 59-12-103(2)(d);

(e)	Subsection 59-12-103(2)(e)(i)(A)(I);

(f)	Section 59-12-204;

(g)	Section 59-12-401;

(h)	Section 59-12-402;

(i)

Section 59-12-402. See Utah Code 59-12-102

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

Fraud: Intentional deception resulting in injury to another.

Seller: includes a marketplace facilitator. 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 certified service provider shall collect and remit an agreement sales and use tax to the commission:

(i)	that the model 1 seller would otherwise be required to remit to the commission under this chapter; and

(ii)	as provided in this chapter; and

(b)	the model 1 seller is not liable for the certified service provider’s failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.

(2)

The model 1 seller described in Subsection (1):

(a)

shall remit to the commission a sales and use tax imposed by this chapter:

(i)	on the model 1 seller’s purchases; and

(ii)	as provided in this chapter; and

(b)	is liable for a sales and use tax liability arising from fraud by the model 1 seller.

Enacted by Chapter 384, 2008 General Session

Previous section

Next section

Part 1 Contents