Utah Chapter 12 — Sales And Use Tax Act

• 59-12-101 — Short Title.
• 59-12-102 — Definitions.
• 59-12-102.3 — Authority To Enter Into Agreement -- Delegates.
• 59-12-103 — 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 — Utah Tax Review Commission Review Of Sales And Use Tax System.
• 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 -- Reports -- 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 — Monthly Payment -- Amount Of Tax A Seller May Retain -- Penalty -- Certain Amounts Allocated To Local Taxing Jurisdictions.
• 59-12-109 — Confidentiality Of Information.
• 59-12-110 — Refunds Procedures.
• 59-12-110.1 — Refund Or Credit For Taxes Overpaid By A Purchaser -- Seller Reasonable Business Practice.
• 59-12-111 — Penalty For Certain Purchasers That Fail To File A Return Or Pay A Tax Due -- Commission Rulemaking Authority.
• 59-12-112 — Tax A Lien When Selling Business -- Liability Of Purchaser.
• 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.
• 59-12-123 — Definitions -- Collection, Remittance, And Payment Of A Tax On Direct Mail.
• 59-12-124 — Certified Service Provider Liability.
• 59-12-125 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-126 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-127 — Purchaser Relief From Liability.
• 59-12-128 — Amnesty.
• 59-12-129 — Monetary Allowance Under The Agreement.
• 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 -- Commission Requirement To Retain An Amount To Be Deposited Into The Qualified Emergency Food Agencies Fund.
• 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.
• 59-12-208.1 — Enactment Or Repeal Of Tax -- Effective Date -- Notice Requirements.
• 59-12-209 — Participation Of Counties, Cities, And Towns In Administration And Enforcement Of Certain Local Sales And Use Taxes -- Petition For Reconsideration Relating To The Redistribution Of Certain Sales And Use Tax Revenues.
• 59-12-210 — Commission To Provide Data To Counties.
• 59-12-210.1 — Commission Redistribution Of Certain Sales And Use Tax Revenues.
• 59-12-211 — Definitions -- Location Of Certain Transactions -- Reports To Commission -- Direct Payment Provision For A Seller Making Certain Purchases -- Exceptions.
• 59-12-211.1 — Location Of A Transaction That Is Subject To A Use Tax.
• 59-12-212 — Location 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.
• 59-12-213 — Location Of A Transaction Involving A Sale Of Aircraft, A Manufactured Home, A Mobile Home, A Modular Home, A Motor Vehicle, Or Watercraft.
• 59-12-214 — Location Of A Transaction Involving The Lease Or Rental Of Certain Tangible Personal Property Or A Product Transferred Electronically.
• 59-12-215 — Location Of Transaction Involving Telecommunications Service Or Other Related Service.
• 59-12-216 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-217 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-218 — Purchaser Relief From Liability.
• 59-12-301 — Transient Room Tax -- Rate -- Expenditure Of Revenues -- 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.
• 59-12-304 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-305 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-306 — Purchaser Relief From Liability.
• 59-12-352 — Transient Room Tax Authority For Municipalities And Military Installation Development Authority -- 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.
• 59-12-357 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-358 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-359 — Purchaser Relief From Liability.
• 59-12-401 — Resort Communities Tax Authority For Cities, Towns, And Military Installation Development Authority -- 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 -- Prohibition Of Military Installation Development Authority.
• 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.
• 59-12-406 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-407 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-408 — Purchaser Relief From Liability.
• 59-12-601.1 — Title.
• 59-12-602 — Definitions.
• 59-12-603 — County Tax -- Bases -- Rates -- Use Of Revenues -- Adoption Of Ordinance Required -- Advisory Board -- Administration -- Collection -- Distribution -- Enactment Or Repeal Of Tax Or Tax Rate Change -- Effective Date -- Notice Requirements.
• 59-12-605 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-606 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-607 — Purchaser Relief From Liability.
• 59-12-701 — Purpose Statement.
• 59-12-702 — Definitions.
• 59-12-703 — Opinion Question Election -- Base -- Rate -- Imposition Of Tax -- Uses Of Tax Money -- 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.
• 59-12-707 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-708 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-709 — Purchaser Relief From Liability.
• 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.
• 59-12-808 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-809 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-810 — Purchaser Relief From Liability.
• 59-12-1101 — Statewide Purpose.
• 59-12-1102 — Base -- Rate -- Imposition Of Tax -- Distribution Of Revenue -- Administration -- 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.
• 59-12-1104 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-1105 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-1106 — Purchaser Relief From Liability.
• 59-12-1201 — Motor Vehicle Rental Tax -- Rate -- Exemptions -- Administration, Collection, And Enforcement Of Tax -- Administrative Fee -- Deposits.
• 59-12-1202 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-1203 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-1204 — Purchaser Relief From Liability.
• 59-12-1301 — Title.
• 59-12-1302 — Imposition Of Tax -- Base -- Rate -- Enactment Or Repeal Of Tax -- Tax Rate Change -- Effective Date -- Notice Requirements.
• 59-12-1304 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-1305 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-1306 — Purchaser Relief From Liability.
• 59-12-1401 — Purpose Statement -- Definitions -- Scope Of Part.
• 59-12-1402 — Opinion Question Election -- Base -- Rate -- Imposition Of Tax -- Uses Of Tax Money -- Enactment Or Repeal Of Tax -- Effective Date -- Notice Requirements.
• 59-12-1403 — Distribution Of Revenues -- Administrative Costs.
• 59-12-1405 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-1406 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-1407 — Purchaser Relief From Liability.
• 59-12-1801 — Title.
• 59-12-1802 — State Sales And Use Tax -- Base -- Rate -- Revenues Deposited Into General Fund.
• 59-12-1803 — Enactment Or Repeal Of Tax -- Effective Date -- Administration, Collection, And Enforcement Of Tax.
• 59-12-1804 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-1805 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-1806 — Purchaser Relief From Liability.
• 59-12-2001 — Title.
• 59-12-2002 — Definitions.
• 59-12-2003 — Imposition -- Base -- Rate -- Revenues Distributed To Certain Public Transit Districts.
• 59-12-2004 — Enactment Or Repeal Of Tax -- Effective Date -- Administration, Collection, And Enforcement Of Tax.
• 59-12-2005 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-2006 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-2007 — Purchaser Relief From Liability.
• 59-12-2101 — Title.
• 59-12-2102 — Definitions.
• 59-12-2103 — Imposition Of Tax -- Base -- Rate -- Expenditure Of Revenues Collected From The Tax -- Administration, Collection, And Enforcement Of Tax By Commission -- Administrative Fee -- Enactment Or Repeal Of Tax -- Annexation -- Notice.
• 59-12-2104 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-2105 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-2106 — Purchaser Relief From Liability.
• 59-12-2201 — Title.
• 59-12-2202 — Definitions.
• 59-12-2203 — Authority To Impose A Sales And Use Tax Under This Part.
• 59-12-2204 — Transactions That May Not Be Subject To Taxation Under This Part -- Exception For Food And Food Ingredients Sold As Part Of A Bundled Transaction.
• 59-12-2205 — Determination Of The Location Of A Transaction.
• 59-12-2206 — Administration, Collection, And Enforcement Of A Sales And Use Tax Under This Part -- Transmission Of Revenues Monthly By Electronic Funds Transfer -- Transfer Of Revenues To A Public Transit District.
• 59-12-2207 — Commission Authority To Retain A Percentage Of Revenues Collected From A Sales And Use Tax Under This Part -- Deposit Of Revenues Into The Sales And Use Tax Administrative Fees Account -- Expenditure Of Revenues.
• 59-12-2208 — Legislative Body Approval Requirements -- Voter Approval Requirements.
• 59-12-2209 — Enactment, Repeal, Or Change In The Rate Of A Sales And Use Tax Under This Part -- Annexation -- Notice.
• 59-12-2210 — Seller Or Certified Service Provider Reliance On Commission Information.
• 59-12-2211 — Certified Service Provider Or Model 2 Seller Reliance On Commission Certified Software.
• 59-12-2212 — Purchaser Relief From Liability.
• 59-12-2212.1 — Transition Provisions.
• 59-12-2213 — County, City, Or Town Option Sales And Use Tax To Fund A System For Public Transit -- Base -- Rate.
• 59-12-2214 — County, City, Or Town Option Sales And Use Tax To Fund A System For Public Transit, An Airport Facility, Or To Be Deposited Into The County Of The First Class State Highway Projects Fund -- Base -- Rate -- Voter Approval Exception.
• 59-12-2215 — City Or Town Option Sales And Use Tax For Highways Or To Fund A System For Public Transit -- Base -- Rate.
• 59-12-2216 — County Option Sales And Use Tax For A Fixed Guideway, To Fund A System For Public Transit, Or For Highways -- Base -- Rate -- Allocation And Expenditure Of Revenues.
• 59-12-2217 — County Option Sales And Use Tax For Transportation -- Base -- Rate -- Written Prioritization Process -- Approval By County Legislative Body.
• 59-12-2218 — County, City, Or Town Option Sales And Use Tax For Airports, Highways, And A System For Public Transit -- Base -- Rate -- Administration Of Sales And Use Tax -- Voter Approval Exception.