Utah § 59-12-306 - Purchaser relief from liability.
Full text of Utah Utah Code § 59-12-306 — Purchaser relief from liability., with citation guidance and answers to common questions.
§ 59-12-306. Purchaser relief from liability.
59-12-306.
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 relies on incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary;
(C)
on a taxing jurisdiction; or
(D)
in the taxability matrix the commission provides in accordance with the agreement; or
(ii)
the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary;
(C)
on a taxing jurisdiction; or
(D)
in the taxability matrix the commission provides in accordance with the agreement.
(b)
For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for 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:
(i)
fraudulent;
(ii)
intentional; or
(iii)
willful.
(2)
In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if:
(a)
the purchaser's seller or certified service provider relies on:
(i)
incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary; or
(C)
on a taxing jurisdiction; or
(ii)
an erroneous classification by the commission:
(A)
in the taxability matrix the commission provides in accordance with the agreement; and
(B)
with respect to a term:
(I)
in the library of definitions; and
(II)
that is:
(Aa)
listed as taxable or exempt;
(Bb)
included in or excluded from "sales price"; or
(Cc)
included in or excluded from a definition; or
(b)
the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
(i)
incorrect data provided by the commission:
(A)
on a tax rate;
(B)
on a boundary; or
(C)
on a taxing jurisdiction; or
(ii)
an erroneous classification by the commission:
(A)
in the taxability matrix the commission provides in accordance with the agreement; and
Section 59-12-306 ("Purchaser relief from 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 § 59-12-306?
A common citation format is "Utah Code § 59-12-306" (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 § 59-12-306 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.
