Section 1302 – Imposition of tax — Base — Rate — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge.

Effective 5/8/2018 59-12-1302. Imposition of tax — Base — Rate — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge. (1) Beginning on or after January 1, 1998, the governing body of a town may impose a tax as […]

Section 1304 – Seller or certified service provider reliance on commission information.

59-12-1304. 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 1305 – Certified service provider or model 2 seller reliance on commission certified software.

59-12-1305. 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 1306 – Purchaser relief from liability.

59-12-1306. 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 […]