There is a newer version of the Utah Code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 104.5 - Revenue and Taxation Interim Committee review of sales and use taxes.
UT Code § 59-12-104.5 (2015) What's This?
59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes. The Revenue and Taxation Interim Committee shall:
- (1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program;
- (2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program; and
- (3) review Subsection 59-12-104(62) before the October 2011 interim meeting.
Amended by Chapter 41, 2012 General Session
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