Part
City or Town Option Sales and Use Tax Act
Title 59 — Revenue and Taxation §§ 59-12-2102–59-12-2106
- Utah Code § 59-12-2102— Definitions
- Utah Code § 59-12-2103— Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice
- Utah Code § 59-12-2104— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-2105— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-2106— Purchaser relief from liability