Section 2005 – Seller or certified service provider reliance on commission information.
59-12-2005. 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 2006 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-2006. 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 2007 – Purchaser relief from liability.
59-12-2007. 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 2003 – Imposition — Base — Rate — Revenue distributed to certain public transit districts.
Effective 5/9/2017 59-12-2003. Imposition — Base — Rate — Revenue distributed to certain public transit districts. (1) Subject to the other provisions of this section and except as provided in Subsection (2) or (4), beginning on July 1, 2008, the state shall impose a tax under this part on the transactions described in Subsection 59-12-103(1) […]
Section 2004 – Enactment or repeal of tax — Effective date — Administration, collection, and enforcement of tax — Administrative charge.
59-12-2004. Enactment or repeal of tax — Effective date — Administration, collection, and enforcement of tax — Administrative charge. (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) […]