Utah Chapter 12 — Sales and Use Tax Act
- 59-12-101 — Short title.
- 59-12-102 (Superseded 01/01/07) — Definitions.
- 59-12-102.2 — Participation in multistate discussions -- Report to Revenue and Taxation Interim Committee.
- 59-12-103 (Superseded 01/01/07) — Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
- 59-12-103.1 — Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commission -- Commission report to Utah Tax Review Commission -- Utah Tax Review Commission study.
- 59-12-103.2 — Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.
- 59-12-104 — Exemptions.
- 59-12-104.1 — Exemptions for religious or charitable institutions.
- 59-12-104.2 — Exemption for accommodations and services taxed by the Navajo Nation.
- 59-12-104.3 — Credit for certain repossessions of a motor vehicle.
- 59-12-104.5 — Review of sales tax exemptions.
- 59-12-105 — Certain exempt sales to be reported -- Penalties.
- 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.
- 59-12-107 — Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties.
- 59-12-107.1 — Direct payment permit.
- 59-12-108 (Superseded 01/01/07) — Monthly payment -- Penalty -- Amount of tax a seller may retain -- Certain amounts allocated to counties, cities, and towns.
- 59-12-109 — Confidentiality of information.
- 59-12-110 — Overpayments, deficiencies, and refunds procedures.
- 59-12-110.1 — Refund or credit for taxes overpaid by a purchaser.
- 59-12-111 — Licensee to keep records -- Failure to make return -- Penalties.
- 59-12-112 — Tax a lien when selling business -- Liability of purchaser.
- 59-12-113 — Collection of tax by warrant.
- 59-12-114 — Taxpayer objections -- Available remedies.
- 59-12-115 — Delinquent payment -- Sufficiency of notice -- Limitation.
- 59-12-116 — License and tax in addition to other licenses and taxes.
- 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.
- 59-12-118 — Commission's authority to administer sales and use tax.
- 59-12-120 — Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incentive -- State Tax Commission to administer.
- 59-12-201 — Title.
- 59-12-202 — Purpose and intent.
- 59-12-203 — County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
- 59-12-204 — Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues.
- 59-12-205 — Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
- 59-12-206 — Collection of taxes by commission -- Charge for service.
- 59-12-207 — Report of tax collections -- Point of sale when retailer has no permanent place of business or more than one place of business is determined by rule of commission -- Public utilities -- Telecommunications service.
- 59-12-207.4 — Location of transaction involving telephone service or other communication service.
- 59-12-208.1 — Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-209 — Participation of counties, cities, and towns in administration and enforcement of local option sales and use tax.
- 59-12-210 — Commission to provide data to counties.
- 59-12-301 — Transient room tax -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-302 — Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
- 59-12-352 — Transient room tax authority for municipalities -- Purposes for which revenues may be used.
- 59-12-353 — Additional municipal transient room tax to repay bonded or other indebtedness.
- 59-12-354 — Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
- 59-12-355 — Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-401 — Resort communities tax -- Base -- Rate -- Collection fees.
- 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.
- 59-12-403 — Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
- 59-12-405 — Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- 59-12-501 — Public transit tax -- Base -- Rate -- Voter approval.
- 59-12-502 — Additional public transit tax for expanded system and fixed guideway and interstate improvements -- Base -- Rate -- Voter approval.
- 59-12-503 — Public transit taxes -- Local option direct transfer.
- 59-12-504 — Enactment or repeal of tax -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
- 59-12-601 — Purpose statement.
- 59-12-602 — Definitions.
- 59-12-603 — County tax -- Bases -- Rates -- Use of revenues -- Collection -- Adoption of ordinance required -- Administration -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
- 59-12-701 — Purpose statement.
- 59-12-702 — Definitions.
- 59-12-703 — Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-704 — Distribution of revenues -- Advisory board creation -- Determining operating expenses.
- 59-12-705 — Free or reduced admission day available to all state residents.
- 59-12-801 — Definitions.
- 59-12-802 — Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
- 59-12-803 — Distribution of revenues generated by rural county health care facilities tax.
- 59-12-804 — Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
- 59-12-805 — Distribution of revenues generated by rural city hospital tax.
- 59-12-806 — Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-901 — Definitions.
- 59-12-902 — Sales tax refund for qualified emergency food agencies -- Use of amounts received as refund -- Administration -- Rulemaking authority.
- 59-12-1001 — Authority to impose tax for highways or to fund a system for public transit -- Base -- Rate -- Ordinance requirements -- Voter approval requirements -- Election requirements -- Notice of election requirements -- Exceptions to voter approval requirements -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-1002 — Collection of taxes by commission -- Administration, collection, and enforcement of tax -- Charge for service.
- 59-12-1101 — Statewide purpose.
- 59-12-1102 — Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-1201 — Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.
- 59-12-1301 — Title.
- 59-12-1302 — Authority to impose -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- 59-12-1401 — Purpose statement -- Definitions -- Scope of part.
- 59-12-1402 — Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
- 59-12-1403 — Distribution of revenues -- Administrative costs.
- 59-12-1501 — Title.
- 59-12-1502 — Definitions.
- 59-12-1503 — Opinion question election -- Base -- Rate -- Imposition of tax -- Use of tax revenues -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
- 59-12-1701 — Title.
- 59-12-1702 — Definitions.
- 59-12-1703 — Opinion question election -- Base -- Rate -- Imposition of tax -- Use of tax revenues -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
- 59-12-1704 — Written project prioritization process for new transportation capacity projects.
- 59-12-1705 — Project selection using the written prioritization process -- Report.