Utah § 59-12-124 - Certified service provider liability.

Full text of Utah Utah Code § 59-12-124 — Certified service provider liability., with citation guidance and answers to common questions.

§ 59-12-124. Certified service provider liability.

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 agreement sales and use tax to the commission:
(i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and
(ii) as provided in this chapter; and
(b) 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):
(a) shall remit to the commission a sales and use tax imposed by this chapter:
(i) on the model 1 seller's purchases; and
(ii) as provided in this chapter; and
(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.


Enacted by Chapter 384, 2008 General Session

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Frequently Asked Questions About Utah § 59-12-124

What does Utah Code § 59-12-124 cover?

Section 59-12-124 ("Certified service provider liability.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-12-124?

A common citation format is "Utah Code § 59-12-124" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-12-124 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.