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Utah Code

Part 13

Utah Code Ann. tit. 59, ch. 12, pt. 13

Town Option Sales and Use Tax Act

59-12-1302Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.59-12-1304Seller or certified service provider reliance on commission information.59-12-1305Certified service provider or model 2 seller reliance on commission certified software.59-12-1306Purchaser relief from liability.