Part
Local Sales and Use Tax Act
Title 59 — Revenue and Taxation §§ 59-12-202–59-12-218
- Utah Code § 59-12-202— Legislative findings -- Commission authority
- Utah Code § 59-12-203— County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act
- Utah Code § 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 Fund
- Utah Code § 59-12-205— Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population
- Utah Code § 59-12-206— Collection of taxes by commission -- Administrative charge
- Utah Code § 59-12-208.1— Enactment or repeal of tax -- Effective date -- Notice requirements
- Utah Code § 59-12-209— Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues
- Utah Code § 59-12-210— Commission to provide data to counties
- Utah Code § 59-12-210.1— Commission redistribution of certain sales and use tax revenues
- Utah Code § 59-12-211— Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions
- Utah Code § 59-12-211.1— Location of a transaction that is subject to a use tax
- Utah Code § 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 -- Exception from tax, penalty, or interest
- Utah Code § 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
- Utah Code § 59-12-214— Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically
- Utah Code § 59-12-215— Location of transaction involving telecommunications service or other related service
- Utah Code § 59-12-216— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-217— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-218— Purchaser relief from liability