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 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 […]
Section 124 – Certified service provider liability.
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 […]
Section 125 – Seller or certified service provider reliance on commission information.
59-12-125. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]
Section 126 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-126. Certified service provider or model 2 seller reliance on commission certified software. (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 […]
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 […]