59-12-2404. Seller or certified service provider reliance on commission information.
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/ut/title-59/chapter-12/59-12-2404A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 10/14/2025
59-12-2404. Seller or certified service provider reliance on commission information.
A seller or certified service provider is not liable for failing to collect an emergency services tax if the seller's or certified service provider's failure to collect the emergency services 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:
(1)containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2)indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Enacted by Chapter 12 , 2025 Special Session 1