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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 4 - Impacted Communities Taxes Act
- Section 401 - Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
- Section 402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax.
- Section 402.1 - State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
- Section 402.5 - Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
- Section 403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.
- Section 405 - Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- Section 406 - Seller or certified service provider reliance on commission information.
- Section 407 - Certified service provider or model 2 seller reliance on commission certified software.
- Section 408 - Purchaser relief from liability.
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