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 107.1 – Direct payment permit.
59-12-107.1. Direct payment permit. (1) The commission may issue a direct payment permit to a seller that: (a) obtains a license under Section 59-12-106; (b) makes aggregate purchases of at least $1,500,000 for each of the three years prior to the year in which the commission issues the direct payment permit to the seller; (c) […]
Section 107.6 – Marketplace facilitator collection, remittance, and payment of sales tax obligation — Marketplace seller collection, remittance, and payment of sales tax obligation — Liability for collection.
Effective 10/1/2019 59-12-107.6. Marketplace facilitator collection, remittance, and payment of sales tax obligation — Marketplace seller collection, remittance, and payment of sales tax obligation — Liability for collection. (1) A marketplace facilitator shall pay or collect and remit sales and use taxes imposed by this chapter in accordance with Section 59-12-107: (a) if the marketplace […]
Section 108 – Monthly payment — Amount of tax a seller may retain — Penalty — Certain amounts allocated to local taxing jurisdictions.
Effective 1/1/2021 59-12-108. Monthly payment — Amount of tax a seller may retain — Penalty — Certain amounts allocated to local taxing jurisdictions. (1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year shall: (i) file a return with the commission: […]
Section 109 – Confidentiality of information.
59-12-109. Confidentiality of information. The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403. Renumbered and Amended by Chapter 5, 1987 General Session
Section 110 – Refunds procedures.
59-12-110. Refunds procedures. (1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt. (2) A seller that files a claim for a refund […]
Section 104.1 – Exemptions for religious or charitable institutions.
59-12-104.1. Exemptions for religious or charitable institutions. (1) Except as provided in Section 59-12-104, sales made by religious or charitable institutions or organizations are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution’s or organization’s regular religious or charitable functions or activities. […]
Section 104.2 – Exemption for accommodations and services taxed by the Navajo Nation.
Effective 5/4/2022 59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation. (1) As used in this section “tribal taxing area” means the geographical area that: (a) is subject to the taxing authority of the Navajo Nation; and (b) consists of: (i) notwithstanding the issuance of a patent, all land: (A) within the limits […]