59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2105. Certified service provider or model 2 seller reliance on commissioncertified software.
(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified serviceprovider or model 2 seller is not liable for failing to collect a tax required under this part if:
(a) the certified service provider or model 2 seller relies on software the commissioncertifies; and
(b) the certified service provider's or model 2 seller's failure to collect a tax requiredunder this part is as a result of the seller's or certified service provider's reliance on incorrect data:
(i) provided by the commission; or
(ii) in the software the commission certifies.
(2) The relief from liability described in Subsection (1) does not apply if a certifiedservice provider or model 2 seller incorrectly classifies an item or transaction into a productcategory the commission certifies.
(3) If the taxability of a product category is incorrectly classified in software thecommission certifies, the commission shall:
(a) notify a certified service provider or model 2 seller of the incorrect classification ofthe taxability of a product category in software the commission certifies; and
(b) state in the notice required by Subsection (3)(a) that the certified service provider ormodel 2 seller is liable for failing to collect the correct amount of tax under this part on theincorrectly classified product category if the certified service provider or model 2 seller fails tocorrect the taxability of the item or transaction within 10 days after the day on which the certifiedservice provider or model 2 seller receives the notice.
(4) If a certified service provider or model 2 seller fails to correct the taxability of anitem or transaction within 10 days after the day on which the certified service provider or model2 seller receives the notice described in Subsection (3), the certified service provider or model 2seller is liable for failing to collect the correct amount of tax under this part on the item ortransaction.
Enacted by Chapter 323, 2008 General Session