59-12-124. Certified service provider liability.
(1) Notwithstanding Sectionand except as provided in Subsection, if a model 1 seller selects a certified service provider as the model 1 seller's agent: 59-12-107 (2) the certified service provider shall collect and remit an agreement sales and use tax to the commission: that the model 1 seller would otherwise be required to remit to the commission under this chapter; and as provided in this chapter; and the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.
(2) The model 1 seller described in Subsection: (1) shall remit to the commission a sales and use tax imposed by this chapter: on the model 1 seller's purchases; and as provided in this chapter; and is liable for a sales and use tax liability arising from fraud by the model 1 seller.