(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.
(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.
(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
(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.
(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.
(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.
(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
(i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or
(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
(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
(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
(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.
(i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or
(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.
(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.
(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.
(Aa) listed as taxable or exempt;
(Bb) included in or excluded from "sales price"; or
(Cc) included in or excluded from a definition.