Part
Town Option Sales and Use Tax Act
Title 59 — Revenue and Taxation §§ 59-12-1302–59-12-1306
- Utah Code § 59-12-1302— Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge
- Utah Code § 59-12-1304— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-1305— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-1306— Purchaser relief from liability