There is a newer version of the Utah Code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 21 - City or Town Option Sales and Use Tax Act
- Section 2101 - Title.
- Section 2102 - Definitions.
- Section 2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
- Section 2104 - Seller or certified service provider reliance on commission information.
- Section 2105 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 2106 - 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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