Utah · Statutes
Chapter 59-12 — Sales and Use Tax Act
154 sections
154 sections
- Utah Code § 59-12-102Definitions.
- Utah Code § 59-12-102.3Authority to enter into agreement -- Delegates.
- Utah Code § 59-12-103Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
- Utah Code § 59-12-104Exemptions.
- Utah Code § 59-12-104.1Exemptions for religious or charitable institutions.
- Utah Code § 59-12-104.2Exemption for accommodations and services taxed by the Navajo Nation.
- Utah Code § 59-12-104.3Credit for certain repossessions of a motor vehicle.
- Utah Code § 59-12-104.4Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
- Utah Code § 59-12-104.5Revenue and Taxation Interim Committee review of sales and use taxes.
- Utah Code § 59-12-104.6Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
- Utah Code § 59-12-104.10Exemption from sales tax for cannabis.
- Utah Code § 59-12-104.11Sales tax due for motor vehicle with adaptive driving equipment.
- Utah Code § 59-12-106Definitions -- 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 § 59-12-107Definitions -- 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 § 59-12-107.1Direct payment permit.
- Utah Code § 59-12-107.6Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
- Utah Code § 59-12-108Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
- Utah Code § 59-12-109Confidentiality of information.
- Utah Code § 59-12-110Refunds procedures.
- Utah Code § 59-12-110.1Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
- Utah Code § 59-12-111Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
- Utah Code § 59-12-112Tax a lien when selling business -- Liability of purchaser.
- Utah Code § 59-12-116License and tax in addition to other licenses and taxes.
- Utah Code § 59-12-117Refusal 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 § 59-12-118Commission's authority to administer sales and use tax.
- Utah Code § 59-12-123Definitions -- Collection, remittance, and payment of a tax on direct mail.
- Utah Code § 59-12-124Certified service provider liability.
- Utah Code § 59-12-125Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-126Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-127Purchaser relief from liability.
- Utah Code § 59-12-128Amnesty.
- Utah Code § 59-12-129Monetary allowance under the agreement.
- Utah Code § 59-12-202Legislative findings -- Commission authority.
- Utah Code § 59-12-203County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act -- Distribution of county tax revenue to newly incorporated municipality.
- Utah Code § 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.
- Utah Code § 59-12-205Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
- Utah Code § 59-12-206Collection of taxes by commission -- Administrative charge.
- Utah Code § 59-12-208.1Enactment or repeal of tax -- Effective date -- Notice requirements.
- Utah Code § 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.
- Utah Code § 59-12-210Commission to provide data to counties.
- Utah Code § 59-12-210.1Commission redistribution of certain sales and use tax revenues.
- Utah Code § 59-12-211Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
- Utah Code § 59-12-211.1Location of a transaction that is subject to a use tax.
- Utah Code § 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.
- Utah Code § 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.
- Utah Code § 59-12-214Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
- Utah Code § 59-12-215Location of transaction involving telecommunications service or other related service.
- Utah Code § 59-12-216Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-217Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-218Purchaser relief from liability.
- Utah Code § 59-12-301Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- Utah Code § 59-12-302Collection of tax -- Administrative charge.
- Utah Code § 59-12-304Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-305Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-306Purchaser relief from liability.
- Utah Code § 59-12-352Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.
- Utah Code § 59-12-353Additional municipal transient room tax.
- Utah Code § 59-12-354Collection of tax -- Administrative charge.
- Utah Code § 59-12-355Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- Utah Code § 59-12-357Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-358Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-359Purchaser relief from liability.
- Utah Code § 59-12-401Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
- Utah Code § 59-12-402Additional 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 § 59-12-402.1State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
- Utah Code § 59-12-402.5Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
- Utah Code § 59-12-403Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.
- Utah Code § 59-12-405Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- Utah Code § 59-12-406Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-407Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-408Purchaser relief from liability.
- Utah Code § 59-12-602Definitions.
- Utah Code § 59-12-603County 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 § 59-12-605Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-606Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-607Purchaser relief from liability.
- Utah Code § 59-12-701Legislative findings.
- Utah Code § 59-12-702Definitions.
- Utah Code § 59-12-703Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-704Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge.
- Utah Code § 59-12-705Free or reduced admission day available to all state residents.
- Utah Code § 59-12-707Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-708Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-709Purchaser relief from liability.
- Utah Code § 59-12-801Definitions.
- Utah Code § 59-12-802Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.
- Utah Code § 59-12-804Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .
- Utah Code § 59-12-805Distribution of money collected from rural city hospital tax.
- Utah Code § 59-12-806Enactment, reauthorization, or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-808Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-809Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-810Purchaser relief from liability.
- Utah Code § 59-12-1101Statewide purpose.
- Utah Code § 59-12-1102Base -- 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 § 59-12-1104Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1105Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1106Purchaser relief from liability.
- Utah Code § 59-12-1201Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits.
- Utah Code § 59-12-1202Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1203Certified service provider or model 2 seller reliance on commission certified software.