Purchaser relief from liability.

1. Law
2. Utah Code
3. Revenue and Taxation
4. State Transient Room Tax Act
5. Purchaser relief from liability.

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

Effective 1/1/2018
59-28-107. 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 chapter or an underpayment if:
    • (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary;
      • (C) on a taxing jurisdiction; or
      • (D) in the taxability matrix the commission provides in accordance with the agreement; or
    • (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary;
      • (C) on a taxing jurisdiction; or
      • (D) in the taxability matrix the commission provides in accordance with the agreement.
  • (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is:
    • (i) fraudulent;
    • (ii) intentional; or
    • (iii) willful.

• (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this chapter or an underpayment if:
  • (a) the purchaser's seller or certified service provider relies on:
    • (i) incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary; or
      • (C) on a taxing jurisdiction; or
    • (ii) an erroneous classification by the commission:
      • (A) in the taxability matrix the commission provides in accordance with the agreement; and
      • (B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or
  • (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
    • (i) incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary; or
      • (C) on a taxing jurisdiction; or
    • (ii) an erroneous classification by the commission:
      • (A) in the taxability matrix the commission provides in accordance with the agreement; and
      • (B) with respect to a term in the library of definitions that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.

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