59-12-1105. Certified service provider or model 2 seller reliance on commission certified software.
(1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (2) (4) the certified service provider or model 2 seller relies on software the commission certifies; and the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: provided by the commission; or in the software the commission certifies.
(2) The relief from liability described in Subsectiondoes not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (1)
(3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and state in the notice required by Subsectionthat the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (3)(a)
(4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection, the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction. (3)