Utah Code Ann. tit. 59, ch. 12, pt. 2 – Local Sales and Use Tax Act | Midpage

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Part 2

Utah Code Ann. tit. 59, ch. 12, pt. 2

Local Sales and Use Tax Act

59-12-202Legislative findings -- Commission authority.59-12-203County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act -- Distribution of county tax revenue to newly incorporated municipality.59-12-204Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.59-12-205Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.59-12-206Collection of taxes by commission -- Administrative charge.59-12-208.1Enactment or repeal of tax -- Effective date -- Notice requirements.59-12-209Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.59-12-210Commission to provide data to counties.59-12-210.1Commission redistribution of certain sales and use tax revenues.59-12-211Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.59-12-211.1Location of a transaction that is subject to a use tax.59-12-212Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.59-12-213Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.59-12-214Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.59-12-215Location of transaction involving telecommunications service or other related service.59-12-216Seller or certified service provider reliance on commission information.59-12-217Certified service provider or model 2 seller reliance on commission certified software.59-12-218Purchaser relief from liability.