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: the purchaser overpaid in taxes under this chapter; and was collected by the seller.
(2) Except as provided in Subsection, the procedure described in Subsectionis in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section. (2)(b) (1) 59-1-1410 Notwithstanding Subsection: (2)(a) 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 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) unless the purchaser provided the seller written notice that: the purchaser requests the refund or credit described in Subsection; and (1) contains the information necessary for the seller to determine the validity of the request; and 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: collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of: a certified service provider; or a system certified by the state, including a proprietary system certified by the state; and remits to the commission all taxes the seller is required to remit to the commission under this chapter.