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2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 2 - Local Sales and Use Tax Act
Section 211.1 - Location of a transaction that is subject to a use tax.

UT Code § 59-12-211.1 (2015) What's This?
59-12-211.1. Location of a transaction that is subject to a use tax.
  • (1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(e) to pay a use tax on a transaction shall report the location of that transaction at the person's location.
  • (2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.


Amended by Chapter 312, 2012 General Session

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