2020 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 103.3 - Sales and use tax base -- Rate for locomotive fuel.

Universal Citation: UT Code § 59-12-103.3 (2020)
Effective 1/1/2021
59-12-103.3. Sales and use tax base -- Rate for locomotive fuel.
  • (1)
    • (a) Notwithstanding Section 59-12-104 and except as provided in Subsection 59-12-103(2)(d) or (e), a state tax at a rate of 4.85% is imposed on amounts paid or charged for sales of fuel to a common carrier that is a railroad for use in a locomotive engine.
    • (b) The state tax imposed by Subsection (1)(a) shall be deposited into the General Fund.
  • (2) Except for the tax imposed by Subsection (1), in accordance with Section 59-12-104, sales of fuel to a common carrier that is a railroad for use in a locomotive engine are exempt from the taxes imposed by this chapter.
  • (3) For purposes of Subsection 11-41-102(5), "sales and use tax" does not include a tax imposed under Subsection (1).
  • (4) For purposes of Subsection 59-12-102(7), "agreement sales and use tax" includes a tax imposed under Subsection (1).


Enacted by Chapter 2, 2020 Special Session 4
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