Utah Admin. Code R865-12L – Local Sales and Use Tax | Midpage

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Utah Administrative Code

Rule 12L

Utah Admin. Code R865-12L

Local Sales and Use Tax

Effective Jul 26, 2012Tax Commission

1Local Sales and Use Tax Rules Pursuant to Utah Code Ann. Section 59-12-205 3Tax Collection Schedule Pursuant to Utah Code Ann. Section 59-12-204 4Filing of Returns Pursuant to Utah Code Ann. Section 59-12-204 11Isolated or Occasional Sale of a Vehicle Pursuant to Utah Code Ann. Section 59-12-204 14Qualifying Sales and Use Tax and Telecommunications Charge Distributions and Redistributions Pursuant to Utah Code Ann. Sections 59-12-210, 59-12-210.1, and 69-2-5.8 17Procedures for Administration of the Tourism, Recreation, Cultural, and Convention Facilities Tax Pursuant to Utah Code Ann. Sections 59-12-602 and 59-12-603 18Participation of Counties, Cities, and Towns in Determination, Administration, Operation, and Enforcement of Local Option Sales and Use Tax Pursuant to Utah Code Ann. Sections 59-1-403, 59-12-202, 59-12-204, and 59-12-205