reglab/housing_qa huggingface dataset:
UT Code § 59-12-117 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.

59-12-117. Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.    (1) It is unlawful for any seller to:   (a) refuse to make any return required to be made under this chapter;     (b) make any false or fraudulent return or false statement on any return;     (c) evade the payment of a tax, or any part of a tax imposed by this chapter; or     (d) aid or abet another in any attempt to evade the payment of the tax or any part imposed by this chapter.       (2) Any person violating any of the provisions of this chapter, except as provided in Section 59-12-107, is guilty of a criminal violation as provided in Section 59-1-401.     (3) In addition to the penalties described in Subsection (2), any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement is guilty of the offense of perjury and on conviction of perjury shall be punished in the manner provided by law.     (4) Any company making a false return or a return containing a false statement is guilty of a criminal violation as provided in Section 59-1-401.     (5) Any person failing or refusing to furnish any return required to be made, failing or refusing to furnish a supplemental return or other data required by the commission, or rendering a false or fraudulent return is guilty of a criminal violation as provided in Section 59-1-401 for each offense.     (6) Any person required to make, render, sign, or verify any report under this chapter, who makes any false or fraudulent return with intent to defeat or evade the assessment or determination of amount due required by law to be made is guilty of a criminal violation as provided in Section 59-1-401 for each offense.     (7) Any violation of the provisions of this chapter, except as otherwise provided, shall be a criminal violation as provided in Section 59-1-401.    Amended by Chapter 158, 2005 General Session
UT Code § 59-12-118 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 118 - Commission's authority to administer sales and use tax.

 Effective 3/22/2021  59-12-118. Commission's authority to administer sales and use tax.  Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:  (1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;     (2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;     (3) adjudicating any administrative proceedings involving the state or local option sales and use tax;     (4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and     (5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.    Amended by Chapter 414, 2021 General Session
UT Code § 59-12-124 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 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
UT Code § 59-12-125 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 125 - Seller or certified service provider reliance on commission information.

59-12-125. Seller or certified service provider reliance on commission information.  A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:  (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or     (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.    Amended by Chapter 203, 2009 General Session
UT Code § 59-12-126 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 126 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-126. 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 this part if:   (a) the certified service provider or model 2 seller relies on software the commission certifies; and     (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data:   (i) provided by the commission; or     (ii) in the software the commission certifies.         (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies.     (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:   (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and     (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice.       (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.    Enacted by Chapter 384, 2008 General Session
UT Code § 59-12-127 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 127 - Purchaser relief from liability.

59-12-127. 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     (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.              Enacted by Chapter 384, 2008 General Session
UT Code § 59-12-129 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 129 - Monetary allowance under the agreement.

59-12-129. Monetary allowance under the agreement.  The commission shall provide a monetary allowance to a seller or certified service provider as determined:  (1) by the governing board of the agreement; and     (2) in accordance with the agreement.    Enacted by Chapter 384, 2008 General Session
UT Code § 59-12-201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 201 - Title.

59-12-201. Title.  This part is known as the "Local Sales and Use Tax Act."  Amended by Chapter 21, 1999 General Session
UT Code § 59-12-202 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 202 - Purpose and intent.

59-12-202. Purpose and intent.    (1) It is the purpose of this part to provide the counties, cities, and towns of the state with an added source of revenue and to thereby assist them to meet their growing financial needs. It is the legislative intent that this added revenue be used to the greatest possible extent by the counties, cities, and towns to finance their capital outlay requirements and to service their bonded indebtedness.     (2) It is the purpose of this part to provide an orderly and efficient system of administering, operating, and enforcing the state and local option sales and use tax. The Legislature finds that intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the cost of administering both the local option sales and use tax and the state sales and use tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns, and the state. The Legislature finds that the interests and concerns of counties, cities, and towns can be adequately protected through the commission's enforcement efforts. It is therefore the Legislature's intent to grant the commission exclusive authority to administer, operate, and enforce the local option sales and use tax, without interference from counties, cities, and towns and to allow intervention by any county, city, or town only in the limited circumstances where a particular hearing or appeal may result in a significant lessening of the revenues of any single county, city, or town.    Amended by Chapter 259, 1994 General Session
UT Code § 59-12-203 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 203 - County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.

 Effective 3/14/2017  59-12-203. County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.    (1) A county, city, town, or metro township may impose a sales and use tax under this part.     (2) The State Tax Commission shall treat a metro township that imposes a tax under this part as a city under this part.     (3) The State Tax Commission shall calculate the amount of a distribution to a metro township under this part in the same manner as the State Tax Commission calculates a distribution to a city under Section 59-12-205.     (4)   (a) Except as provided in Subsection (4)(b), if a metro township imposes a tax under this part, the State Tax Commission shall distribute the amount that the State Tax Commission calculates under Section 59-12-205 to the metro township.     (b) The State Tax Commission shall transfer the amount that would otherwise be distributed to a metro township under this part to a municipal services district created under Title 17B, Chapter 2a, Part 11, Municipal Services District Act, if the metro township:   (i) provides written notice to the State Tax Commission requesting the transfer; and     (ii) designates the municipal services district to which the metro township requests the State Tax Commission to transfer the revenues.         (5)A county, city, town, or metro township that imposes a sales and use tax under this part may:   (a) enter into agreements authorized by Title 11, Chapter 13, Interlocal Cooperation Act; and     (b) use any or all of the revenue collected from the tax for the mutual benefit of local governments that elect to contract with one another pursuant to Title 11, Chapter 13, Interlocal Cooperation Act.      Amended by Chapter 13, 2017 General Session
UT Code § 59-12-206 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 206 - Collection of taxes by commission -- Administrative charge.

59-12-206. Collection of taxes by commission -- Administrative charge.    (1) The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer.     (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.    Amended by Chapter 309, 2011 General Session
UT Code § 59-12-210 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 210 - Commission to provide data to counties.

 Effective 5/5/2021  59-12-210. Commission to provide data to counties.    (1) As used in this section, "qualifying jurisdiction" means the same as that term is defined in Section 59-1-403.     (2)   (a) The commission shall provide to each qualifying jurisdiction the sales and use tax collection data necessary to verify that sales and use tax revenues collected by the commission are distributed to each qualifying jurisdiction in accordance with Sections 59-12-211 through 59-12-215.     (b) The data described in Subsection (2)(a) shall include the commission's reports of seller sales, sales and use tax distribution reports, and a breakdown of local revenues.       (3)   (a) In addition to the access to information provided in Subsection (1) and Section 59-12-109, the commission shall provide a qualifying jurisdiction with copies of returns and other information required by this chapter relating to a tax under this chapter.     (b) The information described in Subsection (3)(a) is available only in official matters and must be requested in writing by the chief executive officer or the chief executive officer's designee.     (c) The request described in Subsection (3)(b) shall specifically indicate the information being sought and how the information will be used.     (d) Information received pursuant to the request described in Subsection (3)(b) shall be:   (i) classified as private or protected under Section 63G-2-302 or 63G-2-305; and     (ii) subject to the confidentiality provisions of Section 59-1-403.        Amended by Chapter 367, 2021 General SessionAmended by Chapter 367, 2021 General Session, (Coordination Clause)Amended by Chapter 414, 2021 General SessionAmended by Chapter 29, 2020 General Session, (Coordination Clause)
UT Code § 59-12-211.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 211.1 - Location of a transaction that is subject to a use tax.

 Effective 1/1/2019  59-12-211.1. Location of a transaction that is subject to a use tax.    (1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.     (2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.    Amended by Chapter 6, 2018 Special Session 2
UT Code § 59-12-213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 2 - Local Sales and Use Tax Act|Section 213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.

 Effective 5/12/2020  59-12-213. Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.    (1)   (a) Except as provided in Subsection (1)(b) or (4), the location of a sale of the following tangible personal property is determined as provided in this section:   (i) aircraft;     (ii) a manufactured home;     (iii) a mobile home;     (iv) a modular home;     (v) a motor vehicle; or     (vi) watercraft.       (b) The location of the sale of tangible personal property described in Subsection (1)(a) is determined in accordance with Sections 59-12-211 and 59-12-212 if the tangible personal property described in Subsection (1)(a) is transportation equipment as defined in Section 59-12-211.       (2)   (a) Except as provided in Subsection (2)(b), if an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property, the location of the sale of that tangible personal property is the business location of the dealer.     (b) If an item of tangible personal property described in Subsection (1)(a) is sold by a dealer of that tangible personal property that does not have a business location in the state, the location of the sale of that tangible personal property is the location where the purchaser takes receipt of the tangible personal property.       (3) If an item of tangible personal property described in Subsection (1)(a) is sold by a person other than a dealer of that tangible personal property, the location of the sale of that tangible personal property is:   (a) if the tangible personal property is required to be registered with the state before the tangible personal property is used on a public highway, on a public waterway, on public land, or in the air, the location of the street address at which the tangible personal property is registered; or     (b) if the tangible personal property is not required to be registered as provided in Subsection (3)(a), the location of the street address at which the purchaser of the tangible personal property resides.       (4) This section does not apply to the lease or rental of tangible personal property described in Subsection (1)(a).    Amended by Chapter 39, 2020 General Session