§ 59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

(1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:

(a) the purchaser overpaid in taxes under this chapter; and

(b) was collected by the seller.

(2)

(a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410.

(b) Notwithstanding Subsection (2)(a):

(i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and

(ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.

(3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):

(a) unless the purchaser provided the seller written notice that:

(i) the purchaser requests the refund or credit described in Subsection (1); and

(ii) contains the information necessary for the seller to determine the validity of the request; and

(b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).

(4) A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:

(a) collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:

(i) a certified service provider; or

(ii) a system certified by the state, including a proprietary system certified by the state; and

(b) remits to the commission all taxes the seller is required to remit to the commission under this chapter.

Amended by Chapter 212, 2009 General Session