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Utah Code Ann. tit. 10, ch. 1, pt. 3 – Municipal Energy Sales and Use Tax Act | Midpage
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Utah Code
Title 10
Chapter 1
Part 3
Utah Code Ann. tit. 10, ch. 1, pt. 3
Municipal Energy Sales and Use Tax Act
10-1-301
Title.
10-1-302
Purpose and intent.
10-1-303
Definitions.
10-1-304
Energy sales and use tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
10-1-305
Municipal energy sales and use tax ordinance provisions.
10-1-306
Rules for delivered value and point of sale.
10-1-307
Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
10-1-308
Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
10-1-310
Existing energy franchise taxes or contractual franchise fees.