2006 Utah Code - 59-16-101 — Tax basis -- 13% rate -- Collection -- Disposition of revenues.

     59-16-101.   Tax basis -- 13% rate -- Collection -- Disposition of revenues.
     (1) A tax is imposed on every retail sale of wine and distilled liquors sold by the Department of Alcoholic Beverage Control. The tax is 13% of the retail purchase price. The commission shall prescribe rules for collection of the tax. Revenues generated from the tax are deposited daily with the state treasurer and credited to the Uniform School Fund.
     (2) The tax revenue is used to support the school lunch program administered by the State Board of Education under Section 53A-19-201.

Amended by Chapter 2, 1988 General Session