There is a newer version of the Utah Code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 2 - Local Sales and Use Tax Act
- Section 201 - Title.
- Section 202 - Purpose and intent.
- Section 203 - County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.
- Section 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.
- Section 205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
- Section 206 - Collection of taxes by commission -- Administrative charge.
- Section 208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.
- Section 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.
- Section 210 - Commission to provide data to counties.
- Section 210.1 - Commission redistribution of certain sales and use tax revenues.
- Section 211 - Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
- Section 211.1 - Location of a transaction that is subject to a use tax.
- Section 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.
- Section 213 - Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
- Section 214 - Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
- Section 215 - Location of transaction involving telecommunications service or other related service.
- Section 216 - Seller or certified service provider reliance on commission information.
- Section 217 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 218 - Purchaser relief from liability.
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.
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