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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 28 - State Transient Room Tax Act
Section 102 - Definitions.
Universal Citation:
UT Code § 59-28-102 (2025)
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Effective 7/1/2025
59-28-102. Definitions.
As used in this chapter:
Amended by Chapter 270, 2025 General Session
59-28-102. Definitions.
As used in this chapter:
- (1)"Agreement" means the same as that term is defined in Section 59-12-102.
- (2)"Certified service provider" means the same as that term is defined in Section 59-12-102.
- (3)"Initial rate" means a rate of 0.32%.
- (4)"Model 2 seller" means the same as that term is defined in Section 59-12-102.
- (5)"Purchaser" means the same as that term is defined in Section 59-12-102.
- (6)"Sales price" means the same as that term is defined in Section 59-12-102.
- (7)"Secondary rate" means a rate of 0.75%.
- (8)"Seller" means the same as that term is defined in Section 59-12-102.
Amended by Chapter 270, 2025 General Session
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