Collections
Utah Code

Part 3

Utah Code Ann. tit. 10, ch. 1, pt. 3

Municipal Energy Sales and Use Tax Act

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