Utah Code 59-28-106. Certified service provider or model 2 seller reliance on commission certified software
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(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 chapter if:
Terms Used In Utah Code 59-28-106
- Certified service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
- Seller: means the same as that term is defined in Section 59-12-102. See Utah Code 59-28-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) the certified service provider or model 2 seller relies on software the commission certifies; and
(1)(b) the certified service provider’s or model 2 seller’s failure to collect a tax required under this chapter is as a result of the seller’s or certified service provider’s reliance on incorrect data:
(1)(b)(i) provided by the commission; or
(1)(b)(ii) in the software the commission certifies.
(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.
(3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:
(3)(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
(3)(b) state in the notice required by Subsection (3)(a) that, 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, the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this chapter on the incorrectly classified product category.
(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 chapter on the item or transaction.