Section 127 – Purchaser relief from liability.
59-12-127. Purchaser relief from liability. (1) (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 part or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: (A) on […]
Section 128 – Amnesty.
Effective 1/1/2021 59-12-128. Amnesty. (1) As used in this section, “amnesty” means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay: (a) a tax, fee, or charge under: (i)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; (ii)Title 10, Chapter […]
Section 129 – Monetary allowance under the agreement.
59-12-129. Monetary allowance under the agreement. The commission shall provide a monetary allowance to a seller or certified service provider as determined: (1) by the governing board of the agreement; and (2) in accordance with the agreement. Enacted by Chapter 384, 2008 General Session
Section 110.1 – Refund or credit for taxes overpaid by a purchaser — Seller reasonable business practice.
59-12-110.1. Refund or credit for taxes overpaid by a purchaser — Seller reasonable business practice. (1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that: (a) the purchaser overpaid in taxes under this chapter; and (b) was collected by the seller. […]
Section 111 – Penalty for certain purchasers that fail to file a return or pay a tax due — Commission rulemaking authority.
59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due — Commission rulemaking authority. A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title […]
Section 112 – Tax a lien when selling business — Liability of purchaser.
59-12-112. Tax a lien when selling business — Liability of purchaser. The tax imposed by this chapter shall be a lien upon the property of any person who sells out his business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the […]
Section 116 – License and tax in addition to other licenses and taxes.
59-12-116. License and tax in addition to other licenses and taxes. The license and tax imposed by this chapter shall be in addition to all other licenses and taxes provided by law. Renumbered and Amended by Chapter 5, 1987 General Session
Section 117 – Refusal to make or falsifying returns — Evasion of payment of a tax — Aiding or abetting an attempt to evade the payment of a tax — Penalties — Criminal violations.
59-12-117. Refusal to make or falsifying returns — Evasion of payment of a tax — Aiding or abetting an attempt to evade the payment of a tax — Penalties — Criminal violations. (1) It is unlawful for any seller to: (a) refuse to make any return required to be made under this chapter; (b) make […]
Section 118 – Commission’s authority to administer sales and use tax.
Effective 3/22/2021 59-12-118. Commission’s authority to administer sales and use tax. Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including: (1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter; (2) representing each designated […]
Section 123 – Definitions — Collection, remittance, and payment of a tax on direct mail.
59-12-123. Definitions — Collection, remittance, and payment of a tax on direct mail. (1) As used in this section: (a) “Advertising and promotional direct mail” means printed material: (i) that meets the definition of direct mail under Section 59-12-102; and (ii) if the primary purpose of the printed material is to: (A) attract public attention […]