Part
County Option Sales and Use Tax
Title 59 — Revenue and Taxation §§ 59-12-1101–59-12-1106
- Utah Code § 59-12-1101— Statewide purpose
- Utah Code § 59-12-1102— Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements
- Utah Code § 59-12-1104— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-1105— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-1106— Purchaser relief from liability