Go to Previous Versions
of
this Section
2025 Utah Code
Title 72 - Transportation Code
Chapter 12 - Travel Reduction Act
Section 108 - Local taxation and licensing.
Universal Citation:
UT Code § 72-12-108 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
72-12-108. Local taxation and licensing.
A county or municipality may not impose a tax on, or require a license for, a ride-sharing arrangement.
Renumbered and Amended by Chapter 270, 1998 General Session
A county or municipality may not impose a tax on, or require a license for, a ride-sharing arrangement.
Renumbered and Amended by Chapter 270, 1998 General Session
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.