59-12-809. Certified service provider or model 2 seller reliance on commission certified software.

345 words·~2 min read·/ut/title-59/chapter-12/59-12-809

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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 part if:

(a)the certified service provider or model 2 seller relies on software the commission certifies; and

(b)the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data:

(i)provided by the commission; or

(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:

(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

(b)state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category 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.

(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 part on the item or transaction.

Enacted by Chapter 384 , 2008 General Session