59-12-127. Purchaser relief from liability.
(1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies on incorrect data provided by the commission: on a tax rate; on a boundary; on a taxing jurisdiction; or in the taxability matrix the commission provides in accordance with the agreement; or the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section, relies on incorrect data provided by the commission: 59-12-107.1 on a tax rate; on a boundary; on a taxing jurisdiction; or in the taxability matrix the commission provides in accordance with the agreement. For purposes of Subsection, a purchaser is not relieved from a penalty under Sectionfor 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: (1)(a) 59-1-401 fraudulent; intentional; or willful.
(2) In addition to the relief from a penalty described in Subsection, a purchaser is not liable for a tax or interest under Sectionfor failure to pay a tax due under this part or an underpayment if: (1) 59-1-402 the purchaser's seller or certified service provider relies on: incorrect data provided by the commission: on a tax rate; on a boundary; or on a taxing jurisdiction; or an erroneous classification by the commission: in the taxability matrix the commission provides in accordance with the agreement; and with respect to a term: in the library of definitions; and that is: listed as taxable or exempt; included in or excluded from "sales price"; or included in or excluded from a definition; or the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section, relies on: 59-12-107.1 incorrect data provided by the commission: on a tax rate; on a boundary; or on a taxing jurisdiction; or an erroneous classification by the commission: in the taxability matrix the commission provides in accordance with the agreement; and with respect to a term: in the library of definitions; and that is: listed as taxable or exempt; included in or excluded from "sales price"; or included in or excluded from a definition.