Utah · Statutes

Chapter 59-12 — Sales and Use Tax Act

154 sections

Utah Code § 59-12-102§ 59-12-102. Definitions.
Utah Code § 59-12-102.3§ 59-12-102.3. Authority to enter into agreement -- Delegates.
Utah Code § 59-12-103§ 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
Utah Code § 59-12-104§ 59-12-104. Exemptions.
Utah Code § 59-12-104.1§ 59-12-104.1. Exemptions for religious or charitable institutions.
Utah Code § 59-12-104.2§ 59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation.
Utah Code § 59-12-104.3§ 59-12-104.3. Credit for certain repossessions of a motor vehicle.
Utah Code § 59-12-104.4§ 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
Utah Code § 59-12-104.5§ 59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.
Utah Code § 59-12-104.6§ 59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
Utah Code § 59-12-104.10§ 59-12-104.10. Exemption from sales tax for cannabis.
Utah Code § 59-12-104.11§ 59-12-104.11. Sales tax due for motor vehicle with adaptive driving equipment.
Utah Code § 59-12-106§ 59-12-106. Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.
Utah Code § 59-12-107§ 59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.
Utah Code § 59-12-107.1§ 59-12-107.1. Direct payment permit.
Utah Code § 59-12-107.6§ 59-12-107.6. Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
Utah Code § 59-12-108§ 59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
Utah Code § 59-12-109§ 59-12-109. Confidentiality of information.
Utah Code § 59-12-110§ 59-12-110. Refunds procedures.
Utah Code § 59-12-110.1§ 59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
Utah Code § 59-12-111§ 59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
Utah Code § 59-12-112§ 59-12-112. Tax a lien when selling business -- Liability of purchaser.
Utah Code § 59-12-116§ 59-12-116. License and tax in addition to other licenses and taxes.
Utah Code § 59-12-117§ 59-12-117. Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
Utah Code § 59-12-118§ 59-12-118. Commission's authority to administer sales and use tax.
Utah Code § 59-12-123§ 59-12-123. Definitions -- Collection, remittance, and payment of a tax on direct mail.
Utah Code § 59-12-124§ 59-12-124. Certified service provider liability.
Utah Code § 59-12-125§ 59-12-125. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-126§ 59-12-126. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-127§ 59-12-127. Purchaser relief from liability.
Utah Code § 59-12-128§ 59-12-128. Amnesty.
Utah Code § 59-12-129§ 59-12-129. Monetary allowance under the agreement.
Utah Code § 59-12-202§ 59-12-202. Legislative findings -- Commission authority.
Utah Code § 59-12-203§ 59-12-203. County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
Utah Code § 59-12-204§ 59-12-204. Sales 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.
Utah Code § 59-12-205§ 59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
Utah Code § 59-12-206§ 59-12-206. Collection of taxes by commission -- Administrative charge.
Utah Code § 59-12-208.1§ 59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements.
Utah Code § 59-12-209§ 59-12-209. Participation 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.
Utah Code § 59-12-210§ 59-12-210. Commission to provide data to counties.
Utah Code § 59-12-210.1§ 59-12-210.1. Commission redistribution of certain sales and use tax revenues.
Utah Code § 59-12-211§ 59-12-211. Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
Utah Code § 59-12-211.1§ 59-12-211.1. Location of a transaction that is subject to a use tax.
Utah Code § 59-12-212§ 59-12-212. Location 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.
Utah Code § 59-12-213§ 59-12-213. Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
Utah Code § 59-12-214§ 59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
Utah Code § 59-12-215§ 59-12-215. Location of transaction involving telecommunications service or other related service.
Utah Code § 59-12-216§ 59-12-216. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-217§ 59-12-217. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-218§ 59-12-218. Purchaser relief from liability.
Utah Code § 59-12-301§ 59-12-301. Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Utah Code § 59-12-302§ 59-12-302. Collection of tax -- Administrative charge.
Utah Code § 59-12-304§ 59-12-304. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-305§ 59-12-305. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-306§ 59-12-306. Purchaser relief from liability.
Utah Code § 59-12-352§ 59-12-352. Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.
Utah Code § 59-12-353§ 59-12-353. Additional municipal transient room tax.
Utah Code § 59-12-354§ 59-12-354. Collection of tax -- Administrative charge.
Utah Code § 59-12-355§ 59-12-355. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Utah Code § 59-12-357§ 59-12-357. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-358§ 59-12-358. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-359§ 59-12-359. Purchaser relief from liability.
Utah Code § 59-12-401§ 59-12-401. Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
Utah Code § 59-12-402§ 59-12-402. Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax.
Utah Code § 59-12-402.1§ 59-12-402.1. State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
Utah Code § 59-12-402.5§ 59-12-402.5. Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
Utah Code § 59-12-403§ 59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.
Utah Code § 59-12-405§ 59-12-405. Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
Utah Code § 59-12-406§ 59-12-406. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-407§ 59-12-407. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-408§ 59-12-408. Purchaser relief from liability.
Utah Code § 59-12-602§ 59-12-602. Definitions.
Utah Code § 59-12-603§ 59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
Utah Code § 59-12-605§ 59-12-605. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-606§ 59-12-606. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-607§ 59-12-607. Purchaser relief from liability.
Utah Code § 59-12-701§ 59-12-701. Legislative findings.
Utah Code § 59-12-702§ 59-12-702. Definitions.
Utah Code § 59-12-703§ 59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.
Utah Code § 59-12-704§ 59-12-704. Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge.
Utah Code § 59-12-705§ 59-12-705. Free or reduced admission day available to all state residents.
Utah Code § 59-12-707§ 59-12-707. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-708§ 59-12-708. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-709§ 59-12-709. Purchaser relief from liability.
Utah Code § 59-12-801§ 59-12-801. Definitions.
Utah Code § 59-12-802§ 59-12-802. Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.
Utah Code § 59-12-804§ 59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .
Utah Code § 59-12-805§ 59-12-805. Distribution of money collected from rural city hospital tax.
Utah Code § 59-12-806§ 59-12-806. Enactment, reauthorization, or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
Utah Code § 59-12-808§ 59-12-808. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-809§ 59-12-809. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-810§ 59-12-810. Purchaser relief from liability.
Utah Code § 59-12-1101§ 59-12-1101. Statewide purpose.
Utah Code § 59-12-1102§ 59-12-1102. Base -- 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.
Utah Code § 59-12-1104§ 59-12-1104. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-1105§ 59-12-1105. Certified service provider or model 2 seller reliance on commission certified software.
Utah Code § 59-12-1106§ 59-12-1106. Purchaser relief from liability.
Utah Code § 59-12-1201§ 59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits.
Utah Code § 59-12-1202§ 59-12-1202. Seller or certified service provider reliance on commission information.
Utah Code § 59-12-1203§ 59-12-1203. Certified service provider or model 2 seller reliance on commission certified software.