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Utah Code

Part 11

Utah Code Ann. tit. 59, ch. 12, pt. 11

County Option Sales and Use Tax

59-12-1101Statewide purpose.59-12-1102Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements.59-12-1104Seller or certified service provider reliance on commission information.59-12-1105Certified service provider or model 2 seller reliance on commission certified software.59-12-1106Purchaser relief from liability.