Certified service provider or model 2 seller reliance on commission certified software.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. State Transient Room Tax Act
  5. Certified service provider or model 2 seller reliance on commission certified software.

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Affected by 63I-1-259 on 1/1/2023

Effective 1/1/2018
59-28-106. 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 chapter if:
    • (a) the certified service provider or model 2 seller relies on software the commission certifies; and
    • (b) the certified service provider's or model 2 seller's failure to collect a tax required under this chapter is as a result of the seller's or certified service provider's reliance on incorrect data:
      • (i) provided by the commission; or
      • (ii) in the software the commission certifies.
  • (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies.
  • (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:
    • (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and
    • (b) state in the notice required by Subsection (3)(a) that, if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice, the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this chapter on the incorrectly classified product category.
  • (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this chapter on the item or transaction.




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