59-12-124. Certified service provider liability.
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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:
(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