Part
Local Option Sales and Use Taxes for Transportation Act
Title 59 — Revenue and Taxation §§ 59-12-2202–59-12-2220
- Utah Code § 59-12-2202— Definitions
- Utah Code § 59-12-2203— Authority to impose a sales and use tax under this part
- Utah Code § 59-12-2204— Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction
- Utah Code § 59-12-2205— Determination of the location of a transaction
- Utah Code § 59-12-2206— Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision
- Utah Code § 59-12-2207— Administrative charge
- Utah Code § 59-12-2208— Legislative body approval requirements -- Notice -- Voter approval requirements
- Utah Code § 59-12-2209— Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice
- Utah Code § 59-12-2210— Seller or certified service provider reliance on commission information
- Utah Code § 59-12-2211— Certified service provider or model 2 seller reliance on commission certified software
- Utah Code § 59-12-2212— Purchaser relief from liability
- Utah Code § 59-12-2212.1— Transition provisions
- Utah Code § 59-12-2212.2— Allowable uses of local option sales and use tax revenue
- Utah Code § 59-12-2213— County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate
- Utah Code § 59-12-2214— County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate
- Utah Code § 59-12-2215— City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate
- Utah Code § 59-12-2216— County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues
- Utah Code § 59-12-2217— County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body
- Utah Code § 59-12-2218— County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception
- Utah Code § 59-12-2219— County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue
- Utah Code § 59-12-2220— County option sales and use tax to fund highways or a system for public transit -- Base -- Rate