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Utah Code

Part 21

Utah Code Ann. tit. 59, ch. 12, pt. 21

City or Town Option Sales and Use Tax Act

59-12-2102Definitions.59-12-2103Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.59-12-2104Seller or certified service provider reliance on commission information.59-12-2105Certified service provider or model 2 seller reliance on commission certified software.59-12-2106Purchaser relief from liability.