59-12-116. License and tax in addition to other licenses and taxes. The license and tax imposed by this chapter shall be in addition to all other licenses and taxes provided by law. Renumbered and Amended by Chapter 5, 1987 General Session
59-12-117. Refusal to make or falsifying returns — Evasion of payment of a tax — Aiding or abetting an attempt to evade the payment of a tax — Penalties — Criminal violations. (1) It is unlawful for any seller to: (a) refuse to make any return required to be made under this chapter; (b) make […]
Effective 3/22/2021 59-12-118. Commission’s authority to administer sales and use tax. Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including: (1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter; (2) representing each designated […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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
