59-12-127.   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 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 part 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 part 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:
     (I) in the library of definitions; and
     (II) that is:
     (Aa) listed as taxable or exempt;
     (Bb) included in or excluded from "sales price"; or
     (Cc) 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:
     (I) in the library of definitions; and
     (II) that is:
     (Aa) listed as taxable or exempt;
     (Bb) included in or excluded from "sales price"; or
     (Cc) included in or excluded from a definition.

Enacted by Chapter 384, 2008 General Session
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Last revised: Thursday, May 28, 2009