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 seller would otherwise be required to remit to the commission under
this chapter; and
(ii) as provided in this chapter; and
(b) the model 1 seller is not liable for the certified service provider's failure to collect and
remit an agreement sales and use tax to the commission that the model 1 seller would otherwise
be required to remit to the commission under this chapter.
(2) The model 1 seller described in Subsection (1):
(a) shall remit to the commission a sales and use tax imposed by this chapter:
(i) on the model 1 seller's purchases; and
(ii) as provided in this chapter; and
(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.
Enacted by Chapter 384, 2008 General Session
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Last revised: Thursday, May 28, 2009