59-12-124 - 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 amodel 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 tothe commission:
(i) that the model 1 seller would otherwise be required to remit to the commission underthis 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 andremit an agreement sales and use tax to the commission that the model 1 seller would otherwisebe 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