59-12-1802 - State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-12 > 59-12-1802

59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited intoGeneral Fund.
(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, atax shall be imposed within the county under this section by the state:
(a) on the transactions described in Subsection 59-12-103(1);
(b) at a rate of .25%; and
(c) beginning on January 1, 2008, and ending on the day on which the county imposes atax under Part 11, County Option Sales and Use Tax.
(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on thesales and uses described in Section 59-12-104 to the extent the sales and uses are exempt fromtaxation under Section 59-12-104.
(3) For purposes of Subsection (1), the location of a transaction shall be determined inaccordance with Sections 59-12-211 through 59-12-215.
(4) Revenues collected from the sales and use tax imposed by this section, aftersubtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited intothe General Fund.

Amended by Chapter 384, 2008 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1802

59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited intoGeneral Fund.
(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, atax shall be imposed within the county under this section by the state:
(a) on the transactions described in Subsection 59-12-103(1);
(b) at a rate of .25%; and
(c) beginning on January 1, 2008, and ending on the day on which the county imposes atax under Part 11, County Option Sales and Use Tax.
(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on thesales and uses described in Section 59-12-104 to the extent the sales and uses are exempt fromtaxation under Section 59-12-104.
(3) For purposes of Subsection (1), the location of a transaction shall be determined inaccordance with Sections 59-12-211 through 59-12-215.
(4) Revenues collected from the sales and use tax imposed by this section, aftersubtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited intothe General Fund.

Amended by Chapter 384, 2008 General Session

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1802

59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited intoGeneral Fund.
(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, atax shall be imposed within the county under this section by the state:
(a) on the transactions described in Subsection 59-12-103(1);
(b) at a rate of .25%; and
(c) beginning on January 1, 2008, and ending on the day on which the county imposes atax under Part 11, County Option Sales and Use Tax.
(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on thesales and uses described in Section 59-12-104 to the extent the sales and uses are exempt fromtaxation under Section 59-12-104.
(3) For purposes of Subsection (1), the location of a transaction shall be determined inaccordance with Sections 59-12-211 through 59-12-215.
(4) Revenues collected from the sales and use tax imposed by this section, aftersubtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited intothe General Fund.

Amended by Chapter 384, 2008 General Session