reglab/housing_qa huggingface dataset:
UT Code § 59-12-1106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 11 - County Option Sales and Use Tax|Section 1106 - Purchaser relief from liability.

59-12-1106. 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 § 59-12-1201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 12 - Motor Vehicle Rental Tax|Section 1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.

 Effective 7/1/2016  59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.    (1)   (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all short-term leases and rentals of motor vehicles not exceeding 30 days.     (b) The tax imposed in this section is in addition to all other state, county, or municipal fees and taxes imposed on rentals of motor vehicles.       (2)   (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the tax imposed under Subsection (1) shall take effect on the first day of a calendar quarter.     (b)   (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shall take effect on the first day of the first billing period:   (A) that begins after the effective date of the tax rate increase; and     (B) if the billing period for the transaction begins before the effective date of a tax rate increase imposed under Subsection (1).       (ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:   (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and     (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (1).           (3) A motor vehicle is exempt from the tax imposed under Subsection (1) if:   (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;     (b) the motor vehicle is rented as a personal household goods moving van; or     (c) the lease or rental of the motor vehicle is made for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an insurance agreement.       (4)   (a)   (i) The tax authorized under this section shall be administered, collected, and enforced in accordance with:   (A) the same procedures used to administer, collect, and enforce the tax under Part 1, Tax Collection; and     (B)Chapter 1, General Taxation Policies.       (ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to Subsections 59-12-103(4) through (10) or Section 59-12-107.1 or 59-12-123.       (b) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.     (c) Except as provided under Subsection (4)(b), all revenue received by the commission under this section shall be deposited daily with the state treasurer and credited monthly to the Marda Dillree Corridor Preservation Fund under Section 72-2-117.      Amended by Chapter 184, 2016 General SessionAmended by Chapter 291, 2016 General Session
UT Code § 59-12-1202 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 12 - Motor Vehicle Rental Tax|Section 1202 - Seller or certified service provider reliance on commission information.

59-12-1202. 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 § 59-12-1203 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 12 - Motor Vehicle Rental Tax|Section 1203 - Certified service provider or model 2 seller reliance on commission certified software.

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 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 § 59-12-1204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 12 - Motor Vehicle Rental Tax|Section 1204 - Purchaser relief from liability.

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 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 § 59-12-1301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 13 - Town Option Sales and Use Tax Act|Section 1301 - Title.

59-12-1301. Title.  This part is known as the "Town Option Sales and Use Tax Act."  Enacted by Chapter 243, 1998 General Session
UT Code § 59-12-1304 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 13 - Town Option Sales and Use Tax Act|Section 1304 - Seller or certified service provider reliance on commission information.

59-12-1304. 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 § 59-12-1305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 13 - Town Option Sales and Use Tax Act|Section 1305 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-1305. 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 § 59-12-1306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 13 - Town Option Sales and Use Tax Act|Section 1306 - Purchaser relief from liability.

59-12-1306. 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 § 59-12-1401 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 14 - City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities|Section 1401 - Purpose statement -- Definitions -- Scope of part.

59-12-1401. Purpose statement -- Definitions -- Scope of part.    (1) The purpose of the tax imposed by this part is the same for cities and towns as is stated in Section 59-12-701 for counties.     (2) The definitions of Section 59-12-702 are incorporated into this part.     (3) This part applies only to a city or town that is located within a county of the second, third, fourth, fifth, or sixth class as designated in Section 17-50-501.    Amended by Chapter 317, 2004 General Session
UT Code § 59-12-1403 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 14 - City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities|Section 1403 - Distribution of revenues -- Administrative costs.

59-12-1403. Distribution of revenues -- Administrative costs.    (1)   (a) The city or town legislative body shall by ordinance provide for the distribution of the entire amount of the revenues collected from the tax imposed by this part:   (i) in accordance with this section; and     (ii) as stated in the opinion question described in Subsection 59-12-1402(1).       (b) A city or town may participate in an interlocal agreement provided for under Section 59-12-704 and distribute the revenues collected from the tax imposed by this part to participants in the interlocal agreement.     (c) Subject to Subsection (1)(a), revenues collected from the tax shall be used for one or more organizations or facilities defined in Section 59-12-702.       (2) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.    Amended by Chapter 309, 2011 General SessionAmended by Chapter 416, 2011 General Session
UT Code § 59-12-1405 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 14 - City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities|Section 1405 - Seller or certified service provider reliance on commission information.

59-12-1405. 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