There Is a Newer Version
of
the Utah Code
2006 Utah Code - 59-12-902 — Sales tax refund for qualified emergency food agencies -- Use of amounts received as refund -- Administration -- Rulemaking authority.
59-12-902. Sales tax refund for qualified emergency food agencies -- Use of
amounts received as refund -- Administration -- Rulemaking authority.
(1) Beginning on January 1, 1998, a qualified emergency food agency may claim a sales tax refund as provided in this section on the pounds of food and food ingredients donated to the qualified emergency food agency.
(2) (a) Subject to the adjustments provided for in Subsection (2)(b), a qualified emergency food agency may claim a refund in an amount equal to the pounds of food and food ingredients donated to the qualified emergency food agency multiplied by:
(i) $1.70; and
(ii) the sum of:
(A) 4.75%; and
(B) the sum of the tax rates provided for in Subsection (2)(b).
(b) Tax rates authorized under the following apply to Subsection (2)(a)(ii)(B):
(i) the tax rate authorized by Section 59-12-204;
(ii) the tax rate authorized by Section 59-12-501 or Section 59-12-1001, but only if all of the counties, cities, and towns in the state impose the tax:
(A) under Section 59-12-501; or
(B) under Section 59-12-1001;
(iii) the tax rate authorized by Section 59-12-502, but only if all of the counties, cities, and towns in the state impose the tax under Section 59-12-502;
(iv) the tax rate authorized by Section 59-12-703, but only if all of the counties in the state impose the tax under Section 59-12-703; and
(v) the tax rate authorized by Section 59-12-1102, but only if all of the counties in the state impose the tax under Section 59-12-1102.
(c) Beginning on January 1, 1999, the commission shall annually adjust on or before the second Monday of February the $1.70 provided in Subsection (2)(a)(i) by a percentage equal to the percentage difference between the food at home category of the Consumer Price Index for:
(i) the preceding calendar year; and
(ii) calendar year 1997.
(3) To claim a sales tax refund under this section, a qualified emergency food agency shall file an application with the commission.
(4) A qualified emergency food agency may use amounts received as a sales tax refund under this section only for a purpose related to:
(a) warehousing and distributing food and food ingredients to other agencies and organizations providing food and food ingredients to low-income persons; or
(b) providing food and food ingredients directly to low-income persons.
(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for implementing the sales tax refund under this section, including:
(a) standards for determining and verifying the amount of the sales tax refund; and
(b) procedures for a qualified emergency food agency to apply for a sales tax refund, including the frequency with which a qualified emergency food agency may apply for a sales tax refund.
(6) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the Division of Housing and Community Development may establish rules providing for the
(1) Beginning on January 1, 1998, a qualified emergency food agency may claim a sales tax refund as provided in this section on the pounds of food and food ingredients donated to the qualified emergency food agency.
(2) (a) Subject to the adjustments provided for in Subsection (2)(b), a qualified emergency food agency may claim a refund in an amount equal to the pounds of food and food ingredients donated to the qualified emergency food agency multiplied by:
(i) $1.70; and
(ii) the sum of:
(A) 4.75%; and
(B) the sum of the tax rates provided for in Subsection (2)(b).
(b) Tax rates authorized under the following apply to Subsection (2)(a)(ii)(B):
(i) the tax rate authorized by Section 59-12-204;
(ii) the tax rate authorized by Section 59-12-501 or Section 59-12-1001, but only if all of the counties, cities, and towns in the state impose the tax:
(A) under Section 59-12-501; or
(B) under Section 59-12-1001;
(iii) the tax rate authorized by Section 59-12-502, but only if all of the counties, cities, and towns in the state impose the tax under Section 59-12-502;
(iv) the tax rate authorized by Section 59-12-703, but only if all of the counties in the state impose the tax under Section 59-12-703; and
(v) the tax rate authorized by Section 59-12-1102, but only if all of the counties in the state impose the tax under Section 59-12-1102.
(c) Beginning on January 1, 1999, the commission shall annually adjust on or before the second Monday of February the $1.70 provided in Subsection (2)(a)(i) by a percentage equal to the percentage difference between the food at home category of the Consumer Price Index for:
(i) the preceding calendar year; and
(ii) calendar year 1997.
(3) To claim a sales tax refund under this section, a qualified emergency food agency shall file an application with the commission.
(4) A qualified emergency food agency may use amounts received as a sales tax refund under this section only for a purpose related to:
(a) warehousing and distributing food and food ingredients to other agencies and organizations providing food and food ingredients to low-income persons; or
(b) providing food and food ingredients directly to low-income persons.
(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for implementing the sales tax refund under this section, including:
(a) standards for determining and verifying the amount of the sales tax refund; and
(b) procedures for a qualified emergency food agency to apply for a sales tax refund, including the frequency with which a qualified emergency food agency may apply for a sales tax refund.
(6) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the Division of Housing and Community Development may establish rules providing for the
certification of emergency food agencies to claim a refund under this part.
Amended by Chapter 18, 2004 General Session
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.
