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2006 Utah Code - 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- 59-12-102 (Superseded 01/01/07) — Definitions.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- 59-12-103 (Superseded 01/01/07) — Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.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- 59-12-108 (Superseded 01/01/07) — Monthly payment -- Penalty -- Amount of tax a seller may retain -- Certain amounts allocated to counties, cities, and towns.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.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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