Section 1806 – Purchaser relief from liability.
59-12-1806. 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 1801 – Title.
59-12-1801. Title. This part is known as the “Additional State Sales and Use Tax Act.” Enacted by Chapter 288, 2007 General Session
Section 1802 – State sales and use tax — Base — Rate — Revenues deposited into General Fund.
59-12-1802. State sales and use tax — Base — Rate — Revenues deposited into General Fund. (1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state: (a) on the transactions described in Subsection […]
Section 1803 – Enactment or repeal of tax — Effective date — Administration, collection, and enforcement of tax.
59-12-1803. Enactment or repeal of tax — Effective date — Administration, collection, and enforcement of tax. (1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter. (2) (a) The enactment of […]
Section 1804 – Seller or certified service provider reliance on commission information.
59-12-1804. 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 1805 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-1805. 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 […]