Effective 1/1/2018
59-28-105. 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 chapter 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 provider’s reliance on incorrect data provided by the commission in a database created by the commission:
59-28-105. 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 chapter 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 provider’s reliance on incorrect data provided by the commission in a database created by the commission:
- (1) containing tax rates or boundaries regarding a tax under this chapter; or
- (2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).
Enacted by Chapter 166, 2017 General Session