59-12-357 - Seller or certified service provider reliance on commission information.
59-12-357. 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 imposedunder this part if the seller's or certified service provider's failure to collect the tax is as a result of theseller's or certified service provider's reliance on incorrect data provided by the commission in adatabase 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