59-12-125. 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 provider's reliance on incorrect data provided by the commission in a
database created by the commission:
(1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2) indicating the taxability of tangible personal property, a product transferred electronically,
or a service.
Amended by Chapter 203, 2009 General Session
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Last revised: Thursday, May 28, 2009