Title 59 Chapter 12 Section 1405
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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 1405 | Seller or certified service provider reliance on commission information. |
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59-12-1405. 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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