Utah Code Ann. tit. 59, ch. 12, pt. 1 – Tax Collection | Midpage

Collections
Utah Code

Part 1

Utah Code Ann. tit. 59, ch. 12, pt. 1

Tax Collection

59-12-102Definitions.59-12-102.3Authority to enter into agreement -- Delegates.59-12-103Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.59-12-104Exemptions.59-12-104.1Exemptions for religious or charitable institutions.59-12-104.2Exemption for accommodations and services taxed by the Navajo Nation.59-12-104.3Credit for certain repossessions of a motor vehicle.59-12-104.4Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.59-12-104.5Revenue and Taxation Interim Committee review of sales and use taxes.59-12-104.6Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.59-12-104.10Exemption from sales tax for cannabis.59-12-104.11Sales tax due for motor vehicle with adaptive driving equipment.59-12-106Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.59-12-107Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.59-12-107.1Direct payment permit.59-12-107.6Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.59-12-108Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.59-12-109Confidentiality of information.59-12-110Refunds procedures.59-12-110.1Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.59-12-111Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.59-12-112Tax a lien when selling business -- Liability of purchaser.59-12-116License and tax in addition to other licenses and taxes.59-12-117Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.59-12-118Commission's authority to administer sales and use tax.59-12-123Definitions -- Collection, remittance, and payment of a tax on direct mail.59-12-124Certified service provider liability.59-12-125Seller or certified service provider reliance on commission information.59-12-126Certified service provider or model 2 seller reliance on commission certified software.59-12-127Purchaser relief from liability.59-12-128Amnesty.59-12-129Monetary allowance under the agreement.