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Utah Code Ann. tit. 59, ch. 12, pt. 21 – City or Town Option Sales and Use Tax Act | Midpage
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Utah Code
Title 59
Chapter 12
Part 21
Utah Code Ann. tit. 59, ch. 12, pt. 21
City or Town Option Sales and Use Tax Act
59-12-2102
Definitions.
59-12-2103
Imposition 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.
59-12-2104
Seller or certified service provider reliance on commission information.
59-12-2105
Certified service provider or model 2 seller reliance on commission certified software.
59-12-2106
Purchaser relief from liability.