There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
- Section 101 - Short title.
- Section 102 - Definitions.
- Section 102.3 - Authority to enter into agreement -- Delegates.
- Section 103 - Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
- Section 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 Revenue and Taxation Interim Committee -- Revenue and Taxation Interim Committee study -- Division of Finance requirement to make certain deposits.
- Section 103.2 - Definitions -- Remote Sales Restricted Account -- Creation -- Funding for account -- Interest -- Division of Finance accounting.
- Section 104 - Exemptions.
- Section 104.1 - Exemptions for religious or charitable institutions.
- Section 104.2 - Exemption for accommodations and services taxed by the Navajo Nation.
- Section 104.3 - Credit for certain repossessions of a motor vehicle.
- Section 104.4 - Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
- Section 104.5 - Revenue and Taxation Interim Committee review of sales and use taxes.
- Section 104.6 - Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
- Section 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.
- Section 107 - Definitions -- 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 and interest.
- Section 107.1 - Direct payment permit.
- Section 108 - Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
- Section 109 - Confidentiality of information.
- Section 110 - Refunds procedures.
- Section 110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
- Section 111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
- Section 112 - Tax a lien when selling business -- Liability of purchaser.
- Section 116 - License and tax in addition to other licenses and taxes.
- Section 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.
- Section 118 - Commission's authority to administer sales and use tax.
- Section 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.
- Section 123 - Definitions -- Collection, remittance, and payment of a tax on direct mail.
- Section 124 - Certified service provider liability.
- Section 125 - Seller or certified service provider reliance on commission information.
- Section 126 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 127 - Purchaser relief from liability.
- Section 128 - Amnesty.
- Section 129 - Monetary allowance under the agreement.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.