(1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 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 to the commission: (i) that the model 1 seller would otherwise be required to remit to the commission under this 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 and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.
(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission: (i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and (ii) as provided in this chapter; and
(i) that the model 1 seller would otherwise be required to remit to the commission under this 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 and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be 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.
(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
(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.
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