Utah: Sales Made Via a Referral Model are Not Marketplace Sales - a podcast by KPMG LLP (U.S.)

In Private Letter Ruling 19-004, the UT Tax Commission concluded that a taxpayer was not a "marketplace facilitator" for sales occurring through its referral business.

Further episodes of KPMG's This Week in State Tax (TWIST)

Further podcasts by KPMG LLP (U.S.)

Website of KPMG LLP (U.S.)