32 chapters · 1,121 sections in this title.
Utah Code § 59-12-1203 Certified service provider or model 2 seller reliance on commission certified software.
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59-12-1203. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under thi…
Utah Code § 59-12-1204 Purchaser relief from liability.
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59-12-1204. Purchaser relief from liability. (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 …
Utah Code § 59-12-123 Definitions -- Collection, remittance, and payment of a tax on direct mail.
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59-12-123. Definitions -- Collection, remittance, and payment of a tax on direct mail. (1) As used in this section: (a) "Advertising and promotional direct mail" means printed material: (i) that meets the definition of direct mail under Section 59-12-102; and (ii) if the primary …
Certified service provider liability.
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59-12-124. Certified service provider liability. (1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent: (a) the certified service provider shall collect and remit an a…