§ 59-12-408. Purchaser relief from liability.


Latest version.
  • (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