State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12

59-12-101 - Short title.
59-12-102 - Definitions.
59-12-102.3 - Authority to enter into agreement -- Delegates.
59-12-103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
59-12-103.1 - Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commiss
59-12-103.2 - Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
59-12-104 - Exemptions.
59-12-104.1 - Exemptions for religious or charitable institutions.
59-12-104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
59-12-104.3 - Credit for certain repossessions of a motor vehicle.
59-12-104.5 - Utah Tax Review Commission review of sales and use tax system.
59-12-106 - Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exempt
59-12-107 - Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking autho
59-12-107.1 - Direct payment permit.
59-12-108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
59-12-109 - Confidentiality of information.
59-12-110 - Refunds procedures.
59-12-110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
59-12-112 - Tax a lien when selling business -- Liability of purchaser.
59-12-116 - License and tax in addition to other licenses and taxes.
59-12-117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
59-12-118 - Commission's authority to administer sales and use tax.
59-12-120 - Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incen
59-12-123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
59-12-124 - Certified service provider liability.
59-12-125 - Seller or certified service provider reliance on commission information.
59-12-126 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-127 - Purchaser relief from liability.
59-12-128 - Amnesty.
59-12-129 - Monetary allowance under the agreement.
59-12-201 - Title.
59-12-202 - Purpose and intent.
59-12-203 - County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
59-12-204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies
59-12-205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
59-12-206 - Collection of taxes by commission -- Charge for service.
59-12-208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-209 - Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certai
59-12-210 - Commission to provide data to counties.
59-12-210.1 - Commission redistribution of certain sales and use tax revenues.
59-12-211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
59-12-211.1 - Location of a transaction that is subject to a use tax.
59-12-212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exc
59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
59-12-214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
59-12-215 - Location of transaction involving telecommunications service or other related service.
59-12-216 - Seller or certified service provider reliance on commission information.
59-12-217 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-218 - Purchaser relief from liability.
59-12-301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-302 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-304 - Seller or certified service provider reliance on commission information.
59-12-305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-306 - Purchaser relief from liability.
59-12-352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
59-12-353 - Additional municipal transient room tax to repay bonded or other indebtedness.
59-12-354 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-355 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-357 - Seller or certified service provider reliance on commission information.
59-12-358 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-359 - Purchaser relief from liability.
59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
59-12-402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinanc
59-12-403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
59-12-405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
59-12-406 - Seller or certified service provider reliance on commission information.
59-12-407 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-408 - Purchaser relief from liability.
59-12-601.1 - Title.
59-12-602 - Definitions.
59-12-603 - County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rat
59-12-605 - Seller or certified service provider reliance on commission information.
59-12-606 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-607 - Purchaser relief from liability.
59-12-701 - Purpose statement.
59-12-702 - Definitions.
59-12-703 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-704 - Distribution of revenues -- Advisory board creation -- Determining operating expenses.
59-12-705 - Free or reduced admission day available to all state residents.
59-12-707 - Seller or certified service provider reliance on commission information.
59-12-708 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-709 - Purchaser relief from liability.
59-12-801 - Definitions.
59-12-802 - Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-803 - Distribution of revenues generated by rural county health care facilities tax.
59-12-804 - Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-805 - Distribution of revenues generated by rural city hospital tax.
59-12-806 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-808 - Seller or certified service provider reliance on commission information.
59-12-809 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-810 - Purchaser relief from liability.
59-12-1101 - Statewide purpose.
59-12-1102 - Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fun
59-12-1104 - Seller or certified service provider reliance on commission information.
59-12-1105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1106 - Purchaser relief from liability.
59-12-1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
59-12-1202 - Seller or certified service provider reliance on commission information.
59-12-1203 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1204 - Purchaser relief from liability.
59-12-1301 - Title.
59-12-1302 - Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-1304 - Seller or certified service provider reliance on commission information.
59-12-1305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1306 - Purchaser relief from liability.
59-12-1401 - Purpose statement -- Definitions -- Scope of part.
59-12-1402 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-1403 - Distribution of revenues -- Administrative costs.
59-12-1405 - Seller or certified service provider reliance on commission information.
59-12-1406 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1407 - Purchaser relief from liability.
59-12-1801 - Title.
59-12-1802 - State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-1804 - Seller or certified service provider reliance on commission information.
59-12-1805 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1806 - Purchaser relief from liability.
59-12-2001 - Title.
59-12-2002 - Definitions.
59-12-2003 - Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-2005 - Seller or certified service provider reliance on commission information.
59-12-2006 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2007 - Purchaser relief from liability.
59-12-2101 - Title.
59-12-2102 - Definitions.
59-12-2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment
59-12-2104 - Seller or certified service provider reliance on commission information.
59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2106 - Purchaser relief from liability.
59-12-2201 - Title.
59-12-2202 - Definitions.
59-12-2203 - Authority to impose a sales and use tax under this part.
59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
59-12-2205 - Determination of the location of a transaction.
59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public tra
59-12-2207 - Commission authority to retain a percentage of revenues collected from a sales and use tax under this part -- Deposit of revenues into the Sales and Use Tax Administrative Fees Account --
59-12-2208 - Legislative body approval requirements -- Voter approval requirements.
59-12-2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
59-12-2210 - Seller or certified service provider reliance on commission information.
59-12-2211 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2212 - Purchaser relief from liability.
59-12-2212.1 - Transition provisions.
59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
59-12-2214 - County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund
59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
59-12-2216 - County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
59-12-2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
59-12-2218 - County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12

59-12-101 - Short title.
59-12-102 - Definitions.
59-12-102.3 - Authority to enter into agreement -- Delegates.
59-12-103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
59-12-103.1 - Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commiss
59-12-103.2 - Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
59-12-104 - Exemptions.
59-12-104.1 - Exemptions for religious or charitable institutions.
59-12-104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
59-12-104.3 - Credit for certain repossessions of a motor vehicle.
59-12-104.5 - Utah Tax Review Commission review of sales and use tax system.
59-12-106 - Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exempt
59-12-107 - Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking autho
59-12-107.1 - Direct payment permit.
59-12-108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
59-12-109 - Confidentiality of information.
59-12-110 - Refunds procedures.
59-12-110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
59-12-112 - Tax a lien when selling business -- Liability of purchaser.
59-12-116 - License and tax in addition to other licenses and taxes.
59-12-117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
59-12-118 - Commission's authority to administer sales and use tax.
59-12-120 - Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incen
59-12-123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
59-12-124 - Certified service provider liability.
59-12-125 - Seller or certified service provider reliance on commission information.
59-12-126 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-127 - Purchaser relief from liability.
59-12-128 - Amnesty.
59-12-129 - Monetary allowance under the agreement.
59-12-201 - Title.
59-12-202 - Purpose and intent.
59-12-203 - County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
59-12-204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies
59-12-205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
59-12-206 - Collection of taxes by commission -- Charge for service.
59-12-208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-209 - Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certai
59-12-210 - Commission to provide data to counties.
59-12-210.1 - Commission redistribution of certain sales and use tax revenues.
59-12-211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
59-12-211.1 - Location of a transaction that is subject to a use tax.
59-12-212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exc
59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
59-12-214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
59-12-215 - Location of transaction involving telecommunications service or other related service.
59-12-216 - Seller or certified service provider reliance on commission information.
59-12-217 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-218 - Purchaser relief from liability.
59-12-301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-302 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-304 - Seller or certified service provider reliance on commission information.
59-12-305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-306 - Purchaser relief from liability.
59-12-352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
59-12-353 - Additional municipal transient room tax to repay bonded or other indebtedness.
59-12-354 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-355 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-357 - Seller or certified service provider reliance on commission information.
59-12-358 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-359 - Purchaser relief from liability.
59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
59-12-402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinanc
59-12-403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
59-12-405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
59-12-406 - Seller or certified service provider reliance on commission information.
59-12-407 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-408 - Purchaser relief from liability.
59-12-601.1 - Title.
59-12-602 - Definitions.
59-12-603 - County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rat
59-12-605 - Seller or certified service provider reliance on commission information.
59-12-606 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-607 - Purchaser relief from liability.
59-12-701 - Purpose statement.
59-12-702 - Definitions.
59-12-703 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-704 - Distribution of revenues -- Advisory board creation -- Determining operating expenses.
59-12-705 - Free or reduced admission day available to all state residents.
59-12-707 - Seller or certified service provider reliance on commission information.
59-12-708 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-709 - Purchaser relief from liability.
59-12-801 - Definitions.
59-12-802 - Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-803 - Distribution of revenues generated by rural county health care facilities tax.
59-12-804 - Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-805 - Distribution of revenues generated by rural city hospital tax.
59-12-806 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-808 - Seller or certified service provider reliance on commission information.
59-12-809 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-810 - Purchaser relief from liability.
59-12-1101 - Statewide purpose.
59-12-1102 - Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fun
59-12-1104 - Seller or certified service provider reliance on commission information.
59-12-1105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1106 - Purchaser relief from liability.
59-12-1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
59-12-1202 - Seller or certified service provider reliance on commission information.
59-12-1203 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1204 - Purchaser relief from liability.
59-12-1301 - Title.
59-12-1302 - Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-1304 - Seller or certified service provider reliance on commission information.
59-12-1305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1306 - Purchaser relief from liability.
59-12-1401 - Purpose statement -- Definitions -- Scope of part.
59-12-1402 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-1403 - Distribution of revenues -- Administrative costs.
59-12-1405 - Seller or certified service provider reliance on commission information.
59-12-1406 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1407 - Purchaser relief from liability.
59-12-1801 - Title.
59-12-1802 - State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-1804 - Seller or certified service provider reliance on commission information.
59-12-1805 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1806 - Purchaser relief from liability.
59-12-2001 - Title.
59-12-2002 - Definitions.
59-12-2003 - Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-2005 - Seller or certified service provider reliance on commission information.
59-12-2006 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2007 - Purchaser relief from liability.
59-12-2101 - Title.
59-12-2102 - Definitions.
59-12-2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment
59-12-2104 - Seller or certified service provider reliance on commission information.
59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2106 - Purchaser relief from liability.
59-12-2201 - Title.
59-12-2202 - Definitions.
59-12-2203 - Authority to impose a sales and use tax under this part.
59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
59-12-2205 - Determination of the location of a transaction.
59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public tra
59-12-2207 - Commission authority to retain a percentage of revenues collected from a sales and use tax under this part -- Deposit of revenues into the Sales and Use Tax Administrative Fees Account --
59-12-2208 - Legislative body approval requirements -- Voter approval requirements.
59-12-2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
59-12-2210 - Seller or certified service provider reliance on commission information.
59-12-2211 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2212 - Purchaser relief from liability.
59-12-2212.1 - Transition provisions.
59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
59-12-2214 - County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund
59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
59-12-2216 - County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
59-12-2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
59-12-2218 - County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.

State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12

59-12-101 - Short title.
59-12-102 - Definitions.
59-12-102.3 - Authority to enter into agreement -- Delegates.
59-12-103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
59-12-103.1 - Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commiss
59-12-103.2 - Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
59-12-104 - Exemptions.
59-12-104.1 - Exemptions for religious or charitable institutions.
59-12-104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
59-12-104.3 - Credit for certain repossessions of a motor vehicle.
59-12-104.5 - Utah Tax Review Commission review of sales and use tax system.
59-12-106 - Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exempt
59-12-107 - Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking autho
59-12-107.1 - Direct payment permit.
59-12-108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
59-12-109 - Confidentiality of information.
59-12-110 - Refunds procedures.
59-12-110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
59-12-111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
59-12-112 - Tax a lien when selling business -- Liability of purchaser.
59-12-116 - License and tax in addition to other licenses and taxes.
59-12-117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
59-12-118 - Commission's authority to administer sales and use tax.
59-12-120 - Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incen
59-12-123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
59-12-124 - Certified service provider liability.
59-12-125 - Seller or certified service provider reliance on commission information.
59-12-126 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-127 - Purchaser relief from liability.
59-12-128 - Amnesty.
59-12-129 - Monetary allowance under the agreement.
59-12-201 - Title.
59-12-202 - Purpose and intent.
59-12-203 - County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
59-12-204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies
59-12-205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
59-12-206 - Collection of taxes by commission -- Charge for service.
59-12-208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-209 - Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certai
59-12-210 - Commission to provide data to counties.
59-12-210.1 - Commission redistribution of certain sales and use tax revenues.
59-12-211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
59-12-211.1 - Location of a transaction that is subject to a use tax.
59-12-212 - Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exc
59-12-213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
59-12-214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
59-12-215 - Location of transaction involving telecommunications service or other related service.
59-12-216 - Seller or certified service provider reliance on commission information.
59-12-217 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-218 - Purchaser relief from liability.
59-12-301 - Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-302 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-304 - Seller or certified service provider reliance on commission information.
59-12-305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-306 - Purchaser relief from liability.
59-12-352 - Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.
59-12-353 - Additional municipal transient room tax to repay bonded or other indebtedness.
59-12-354 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-355 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-357 - Seller or certified service provider reliance on commission information.
59-12-358 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-359 - Purchaser relief from liability.
59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
59-12-402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinanc
59-12-403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
59-12-405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
59-12-406 - Seller or certified service provider reliance on commission information.
59-12-407 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-408 - Purchaser relief from liability.
59-12-601.1 - Title.
59-12-602 - Definitions.
59-12-603 - County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rat
59-12-605 - Seller or certified service provider reliance on commission information.
59-12-606 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-607 - Purchaser relief from liability.
59-12-701 - Purpose statement.
59-12-702 - Definitions.
59-12-703 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-704 - Distribution of revenues -- Advisory board creation -- Determining operating expenses.
59-12-705 - Free or reduced admission day available to all state residents.
59-12-707 - Seller or certified service provider reliance on commission information.
59-12-708 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-709 - Purchaser relief from liability.
59-12-801 - Definitions.
59-12-802 - Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-803 - Distribution of revenues generated by rural county health care facilities tax.
59-12-804 - Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
59-12-805 - Distribution of revenues generated by rural city hospital tax.
59-12-806 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-808 - Seller or certified service provider reliance on commission information.
59-12-809 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-810 - Purchaser relief from liability.
59-12-1101 - Statewide purpose.
59-12-1102 - Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fun
59-12-1104 - Seller or certified service provider reliance on commission information.
59-12-1105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1106 - Purchaser relief from liability.
59-12-1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
59-12-1202 - Seller or certified service provider reliance on commission information.
59-12-1203 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1204 - Purchaser relief from liability.
59-12-1301 - Title.
59-12-1302 - Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
59-12-1304 - Seller or certified service provider reliance on commission information.
59-12-1305 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1306 - Purchaser relief from liability.
59-12-1401 - Purpose statement -- Definitions -- Scope of part.
59-12-1402 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-1403 - Distribution of revenues -- Administrative costs.
59-12-1405 - Seller or certified service provider reliance on commission information.
59-12-1406 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1407 - Purchaser relief from liability.
59-12-1801 - Title.
59-12-1802 - State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-1804 - Seller or certified service provider reliance on commission information.
59-12-1805 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-1806 - Purchaser relief from liability.
59-12-2001 - Title.
59-12-2002 - Definitions.
59-12-2003 - Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
59-12-2004 - Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.
59-12-2005 - Seller or certified service provider reliance on commission information.
59-12-2006 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2007 - Purchaser relief from liability.
59-12-2101 - Title.
59-12-2102 - Definitions.
59-12-2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment
59-12-2104 - Seller or certified service provider reliance on commission information.
59-12-2105 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2106 - Purchaser relief from liability.
59-12-2201 - Title.
59-12-2202 - Definitions.
59-12-2203 - Authority to impose a sales and use tax under this part.
59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
59-12-2205 - Determination of the location of a transaction.
59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public tra
59-12-2207 - Commission authority to retain a percentage of revenues collected from a sales and use tax under this part -- Deposit of revenues into the Sales and Use Tax Administrative Fees Account --
59-12-2208 - Legislative body approval requirements -- Voter approval requirements.
59-12-2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
59-12-2210 - Seller or certified service provider reliance on commission information.
59-12-2211 - Certified service provider or model 2 seller reliance on commission certified software.
59-12-2212 - Purchaser relief from liability.
59-12-2212.1 - Transition provisions.
59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
59-12-2214 - County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund
59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
59-12-2216 - County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
59-12-2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
59-12-2218 - County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.

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