59-12-110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonablebusiness practice.
(1) Subject to the other provisions of this section, a purchaser may request from a seller arefund or credit of any amount that:
(a) the purchaser overpaid in taxes under this chapter; and
(b) was collected by the seller.
(2) (a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) isin addition to the process for a taxpayer to file a claim for a refund or credit with the commission underSection 59-1-1410.
(b) Notwithstanding Subsection (2)(a):
(i) the commission is not required to make a refund or credit of an amount for which as of thedate the refund or credit is to be given the purchaser has requested or received a refund or credit fromthe seller; and
(ii) a seller is not required to refund or credit an amount for which as of the date the refund is tobe given the purchaser has requested or received a refund or credit from the commission.
(3) A purchaser may not bring a cause of action against a seller for a refund or creditdescribed in Subsection (1):
(a) unless the purchaser provided the seller written notice that:
(i) the purchaser requests the refund or credit described in Subsection (1); and
(ii) contains the information necessary for the seller to determine the validity of the request; and
(b) sooner than 60 days after the day on which the seller receives the written notice describedin Subsection (3)(a).
(4) A seller that collects a tax under this chapter that exceeds the amount the seller is requiredto collect under this chapter is presumed to have a reasonable business practice if the seller:
(a) collects the tax under this chapter that exceeds the amount the seller is required to collectunder this chapter through the use of:
(i) a certified service provider; or
(ii) a system certified by the state, including a proprietary system certified by the state; and
(b) remits to the commission all taxes the seller is required to remit to the commission underthis chapter.
Amended by Chapter 212, 2009 General Session