There is a newer version of the Utah Code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 22 - Local Option Sales and Use Taxes for Transportation Act
- Section 2201 - Title.
- Section 2202 - Definitions.
- Section 2203 - Authority to impose a sales and use tax under this part.
- Section 2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
- Section 2205 - Determination of the location of a transaction.
- Section 2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public transit district or eligible political subdivision.
- Section 2207 - Administrative charge.
- Section 2208 - Legislative body approval requirements -- Voter approval requirements.
- Section 2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
- Section 2210 - Seller or certified service provider reliance on commission information.
- Section 2211 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 2212 - Purchaser relief from liability.
- Section 2212.1 - Transition provisions.
- Section 2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
- Section 2214 - County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate -- Voter approval exception.
- Section 2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
- Section 2216 - County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
- Section 2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
- Section 2218 - County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
- Section 2219 - County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.
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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