59-28-107. Purchaser relief from liability.
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Effective 1/1/2018
59-28-107. Purchaser relief from liability.
(a)Except as provided in Subsection (1)(b) , a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if:
(i)the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
(A)on a tax rate;
(B)on a boundary;
(C)on a taxing jurisdiction; or
(D)in the taxability matrix the commission provides in accordance with the agreement; or
(ii)the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1 , relies on incorrect data provided by the commission:
(A)on a tax rate;
(B)on a boundary;
(C)on a taxing jurisdiction; or
(D)in the taxability matrix the commission provides in accordance with the agreement.
(b)For purposes of Subsection (1)(a) , a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is:
(i)fraudulent;
(ii)intentional; or
(iii)willful.
(2)In addition to the relief from a penalty described in Subsection
(1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this chapter or an underpayment if:
(a)the purchaser's seller or certified service provider relies on:
(i)incorrect data provided by the commission:
(A)on a tax rate;
(B)on a boundary; or
(C)on a taxing jurisdiction; or
(ii)an erroneous classification by the commission:
(A)in the taxability matrix the commission provides in accordance with the agreement; and
(B)with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or
(b)the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1 , relies on:
(i)incorrect data provided by the commission:
(A)on a tax rate;
(B)on a boundary; or
(C)on a taxing jurisdiction; or
(ii)an erroneous classification by the commission:
(A)in the taxability matrix the commission provides in accordance with the agreement; and
(B)with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.
Enacted by Chapter 166 , 2017 General Session