reglab/housing_qa huggingface dataset:
UT Code § 59-12-358 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 358 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-358. 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 § 59-12-359 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 359 - Purchaser relief from liability.

59-12-359. 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 § 59-12-400 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 4 - Impacted Communities Taxes Act|Section 400 - Title.

 Effective 5/12/2015  59-12-400. Title.  This part is known as the "Impacted Communities Taxes Act." Enacted by Chapter 182, 2015 General Session
UT Code § 59-12-402.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 4 - Impacted Communities Taxes Act|Section 402.1 - State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.

 Effective 5/9/2017  59-12-402.1. State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.    (1) As used in this section, "new state correctional facility" means a new prison in the state:   (a) that is operated by the Department of Corrections;     (b) the construction of which begins on or after May 12, 2015; and     (c) that provides a capacity of 2,500 or more inmate beds.       (2) Subject to the other provisions of this part, a city or town legislative body may impose a tax under this section if the construction of a new state correctional facility has begun within the boundaries of the city or town.     (3) For purposes of this section, the tax rate may not exceed .5%.     (4) Except as provided in Subsection (5), a tax under this section shall be imposed on the transactions described in Subsection 59-12-103(1) within the city or town.     (5) A city or town may not impose a tax under this section on:   (a) the sale of:   (i) a motor vehicle;     (ii) an aircraft;     (iii) a watercraft;     (iv) a modular home;     (v) a manufactured home; or     (vi) a mobile home;       (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104; and     (c) except as provided in Subsection (7), amounts paid or charged for food and food ingredients.       (6) For purposes of this section, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.     (7) A city or town that imposes a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients.     (8) A city or town may impose a tax under this section by majority vote of the members of the city or town legislative body.     (9) A city or town that imposes a tax under this section is not subject to Section 59-12-405.     (10) A military installation development authority may not impose a tax under this section.    Amended by Chapter 422, 2017 General Session
UT Code § 59-12-406 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 4 - Impacted Communities Taxes Act|Section 406 - Seller or certified service provider reliance on commission information.

59-12-406. 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 § 59-12-407 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 4 - Impacted Communities Taxes Act|Section 407 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-407. 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 § 59-12-408 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 4 - Impacted Communities Taxes Act|Section 408 - Purchaser relief from liability.

59-12-408. 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 § 59-12-601.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act|Section 601.1 - Title.

59-12-601.1. Title.  This part is known as the "Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act."  Enacted by Chapter 286, 2008 General Session
UT Code § 59-12-605 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act|Section 605 - Seller or certified service provider reliance on commission information.

59-12-605. 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 § 59-12-606 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act|Section 606 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-606. 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 § 59-12-607 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 6 - Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act|Section 607 - Purchaser relief from liability.

59-12-607. 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 § 59-12-701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 7 - County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities|Section 701 - Purpose statement.

 Effective 5/12/2020  59-12-701. Purpose statement.  The Utah Legislature finds and declares that:  (1) Recreational and zoological facilities and the botanical, cultural, and zoological organizations of the state of Utah enhance the quality of life of Utah's citizens, as well as the continuing growth of Utah's tourist, convention, and recreational industries.     (2) Utah was the first state in this nation to create and financially support a state arts agency and remains committed to the nurturing and growth of cultural pursuits.     (3) Utah has provided, and intends to continue, the financial support of recreational and zoological facilities and the botanical, cultural, and zoological organizations of this state.     (4) The state's support of its recreational and zoological facilities and its botanical, cultural, and zoological organizations has not been sufficient to assure the continuing existence and growth of these facilities and organizations, and the Legislature believes that local government may wish to play a greater role in the support of these organizations.     (5) Without jeopardizing the state's ongoing support of its recreational and zoological facilities and its botanical, cultural, and zoological organizations, the Legislature intends to permit the counties of the state of Utah to enhance public financial support of Utah's publicly owned or operated recreational and zoological facilities, and botanical, cultural, and zoological organizations owned or operated by institutions or private nonprofit organizations, through the imposition of a county sales and use tax.     (6) In a county of the first class, it is necessary and appropriate to allocate a tax imposed under this part in a manner that provides adequate predictable support to a fixed number of botanical and cultural organizations and that gives the county legislative body discretion to allocate the tax revenues to other botanical and cultural organizations.    Amended by Chapter 419, 2020 General Session