Part
Tax Collection
Title 59 — Revenue and Taxation §§ 59-12-102–59-12-129
- Utah Code § 59-12-102— Definitions
- Utah Code § 59-12-102.3— Authority to enter into agreement -- Delegates
- Utah Code § 59-12-103— Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue
- Utah Code § 59-12-104— Exemptions
- Utah Code § 59-12-104.1— Exemptions for religious or charitable institutions
- Utah Code § 59-12-104.2— Exemption for accommodations and services taxed by the Navajo Nation
- Utah Code § 59-12-104.3— Credit for certain repossessions of a motor vehicle
- Utah Code § 59-12-104.4— Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority
- Utah Code § 59-12-104.5— Revenue and Taxation Interim Committee review of sales and use taxes
- Utah Code § 59-12-104.6— Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section
- Utah Code § 59-12-104.10— Exemption from sales tax for cannabis
- Utah Code § 59-12-104.11— Sales tax due for motor vehicle with adaptive driving equipment
- Utah Code § 59-12-106— Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids
- Utah Code § 59-12-107— Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest
- Utah Code § 59-12-107.1— Direct payment permit
- Utah Code § 59-12-107.6— Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection
- Utah Code § 59-12-108— Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions
- Utah Code § 59-12-109— Confidentiality of information
- Utah Code § 59-12-110— Refunds procedures
- Utah Code § 59-12-110.1— Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice
- Utah Code § 59-12-111— Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority
- Utah Code § 59-12-112— Tax a lien when selling business -- Liability of purchaser
- Utah Code § 59-12-116— License and tax in addition to other licenses and taxes
- Utah Code § 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
- Utah Code § 59-12-118— Commission's authority to administer sales and use tax
- Utah Code § 59-12-123— Definitions -- Collection, remittance, and payment of a tax on direct mail
- Utah Code § 59-12-124— Certified service provider liability
- Utah Code § 59-12-125— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-126— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-127— Purchaser relief from liability
- Utah Code § 59-12-128— Amnesty
- Utah Code § 59-12-129— Monetary allowance under the agreement