59-12-1101. Statewide purpose. The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties’ statutorily defined roles as political and legal subdivisions of the state by improving the counties’ revenue raising capacities. Enacted by Chapter 228, 1997 General Session
Effective 7/1/2021 59-12-1102. Base — Rate — Imposition of tax — Distribution of revenue — Administration — Administrative charge — Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund — Enactment or repeal of tax — Effective date — Notice requirements. (1) (a) (i) Subject to Subsections (2) […]
59-12-1104. 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 […]
59-12-1105. 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 […]
59-12-1106. 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 […]
