reglab/housing_qa huggingface dataset:
UT Code § 59-12-214 (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 214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.

59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.    (1) As used in this section:   (a) "Primary property location" means an address for tangible personal property or a product transferred electronically:   (i) a lessee provides to a lessor; and     (ii) that is available to the lessor from the lessor's records maintained in the ordinary course of business.       (b) "Primary property location" does not include an address described in Subsection (1)(a) if use of that address constitutes bad faith.       (2)   (a) Except as provided in Subsection (2)(b) and notwithstanding Section 59-12-211, if a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this part requires recurring periodic payments:   (i) the location of the transaction for any down payment and for the first recurring periodic payment is as provided in Section 59-12-211; and     (ii) the location of the transaction for the second recurring periodic payment and subsequent recurring periodic payments is the primary property or product location for each time period covered by the recurring periodic payment.       (b) If a transaction subject to taxation under this chapter involving a lease or rental of an aircraft or a motor vehicle, semitrailer, or trailer that is not transportation equipment as defined in Section 59-12-211 requires recurring periodic payments, the location of the transaction for a down payment and for each recurring periodic payment is the primary property location for each time period covered by the recurring periodic payment.       (3) Notwithstanding Section 59-12-211, if a transaction involving a lease or rental of the following does not require recurring periodic payments, the location of the transaction is as provided in Section 59-12-211 for each lease or rental payment for:   (a) tangible personal property or a product transferred electronically that is subject to taxation under this chapter; or     (b) an aircraft or a motor vehicle, semitrailer, or trailer that is:   (i) not transportation equipment under Section 59-12-211; and     (ii) subject to taxation under this chapter.         (4) This section does not affect the imposition or computation of a tax under this chapter on:   (a) a lease or rental of tangible personal property or a product transferred electronically that is subject to taxation under this chapter on:   (i) the basis of a lump sum; or     (ii) an accelerated basis; or       (b) the acquisition of tangible personal property or a product transferred electronically if that tangible personal property or product transferred electronically is:   (i) subject to taxation under this chapter; and     (ii) for lease.        Enacted by Chapter 384, 2008 General Session
UT Code § 59-12-216 (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 216 - Seller or certified service provider reliance on commission information.

59-12-216. 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 § 59-12-217 (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 217 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-217. 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 § 59-12-218 (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 218 - Purchaser relief from liability.

59-12-218. 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 § 59-12-302 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3 - Transient Room Tax|Section 302 - Collection of tax -- Administrative charge.

 Effective 5/5/2021  59-12-302. Collection of tax -- Administrative charge.    (1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, and enforced in accordance with:   (a) the same procedures used to administer, collect, and enforce the tax under:   (i)Part 1, Tax Collection; or     (ii)Part 2, Local Sales and Use Tax Act; and       (b)Chapter 1, General Taxation Policies.       (2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.     (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).     (4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.     (5) The commission:   (a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and     (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.      Amended by Chapter 376, 2021 General Session
UT Code § 59-12-304 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3 - Transient Room Tax|Section 304 - Seller or certified service provider reliance on commission information.

59-12-304. 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 § 59-12-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3 - Transient Room Tax|Section 305 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-305. 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 § 59-12-306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3 - Transient Room Tax|Section 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     (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 § 59-12-352 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.

59-12-352. Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.    (1)   (a) Except as provided in Subsection (5), the governing body of a municipality may impose a tax of not to exceed 1% on charges for the accommodations and services described in Subsection 59-12-103(1)(i).     (b) Subject to Section 63H-1-203, the military installation development authority created in Section 63H-1-201 may impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality.       (2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by ordinance, increase or decrease the tax under this part.     (3) A governing body of a municipality shall regulate the tax under this part by ordinance.     (4) A municipality may use revenues generated by the tax under this part for general fund purposes.     (5)   (a) A municipality may not impose a tax under this section for accommodations and services described in Subsection 59-12-103(1)(i) within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act.     (b) Subsection (5)(a) does not apply to the military installation development authority's imposition of a tax under this section.      Amended by Chapter 92, 2009 General Session
UT Code § 59-12-353 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 353 - Additional municipal transient room tax.

 Effective 5/12/2020  59-12-353. Additional municipal transient room tax.  The governing body of a municipality may, in addition to the tax authorized under Section 59-12-352, impose a tax of not to exceed .5% on charges for the accommodations and services described in Subsection 59-12-103(1)(i) if the governing body of the municipality:  (1) before January 1, 1996, levied and collected a license fee or tax under Section 10-1-203; and     (2) before January 1, 1997, took official action to obligate the municipality in reliance on the license fees or taxes under Subsection (1) to the payment of debt service on bonds or other indebtedness, including lease payments under a lease purchase agreement.    Amended by Chapter 315, 2020 General Session
UT Code § 59-12-354 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 354 - Collection of tax -- Administrative charge.

 Effective 5/8/2018  59-12-354. Collection of tax -- Administrative charge.    (1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with:   (a) the same procedures used to administer, collect, and enforce the tax under:   (i)Part 1, Tax Collection; or     (ii)Part 2, Local Sales and Use Tax Act; and       (b)Chapter 1, General Taxation Policies.       (2)   (a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.     (b) The commission:   (i) except as provided in Subsection (2)(b)(ii), shall distribute the revenue collected from the tax to the municipality within which the revenue was collected; and     (ii) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.         (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).    Amended by Chapter 258, 2018 General SessionAmended by Chapter 312, 2018 General Session
UT Code § 59-12-357 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 3A - Municipality Transient Room Tax|Section 357 - Seller or certified service provider reliance on commission information.

59-12-357. 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