Utah Code -- Title 59 -- Chapter 12 -- Sales and Use Tax Act

Code in HTML Format with Links to Zipped WordPerfect

Updated: 28 May 2009

59-12-101    Short title.

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59-12-102    Definitions.

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59-12-102.3    Authority to enter into agreement -- Delegates.

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59-12-103    Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.

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59-12-103.1    Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commission -- Commission report to Utah Tax Review Commission -- Utah Tax Review Commission study.

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59-12-103.2    Remote Sales Restricted Account -- Creation -- Funding for account -- Interest.

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59-12-104    Exemptions.

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59-12-104.1    Exemptions for religious or charitable institutions.

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59-12-104.2    Exemption for accommodations and services taxed by the Navajo Nation.

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59-12-104.3    Credit for certain repossessions of a motor vehicle.

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59-12-104.5    Utah Tax Review Commission review of sales and use tax system.

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59-12-106    Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.

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59-12-107    Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties.

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59-12-107.1    Direct payment permit.

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59-12-108    Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.

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59-12-109    Confidentiality of information.

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59-12-110    Refunds procedures.

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59-12-110.1     Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

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59-12-111     Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

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59-12-112    Tax a lien when selling business -- Liability of purchaser.

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59-12-116    License and tax in addition to other licenses and taxes.

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59-12-117    Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.

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59-12-118    Commission's authority to administer sales and use tax.

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59-12-120    Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incentive -- State Tax Commission to administer.

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59-12-123    Collection, remittance, and payment of a tax on direct mail.

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59-12-124    Certified service provider liability.

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59-12-125    Seller or certified service provider reliance on commission information.

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59-12-126    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-127    Purchaser relief from liability.

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59-12-128    Amnesty.

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59-12-129    Monetary allowance under the agreement.

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59-12-201    Title.

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59-12-202    Purpose and intent.

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59-12-203    County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.

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59-12-204    Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.

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59-12-205    Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.

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59-12-206    Collection of taxes by commission -- Charge for service.

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59-12-208.1    Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-209    Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.

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59-12-210    Commission to provide data to counties.

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59-12-210.1    Commission redistribution of certain sales and use tax revenues.

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59-12-211    Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.

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59-12-212    Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.

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59-12-213    Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.

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59-12-214    Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.

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59-12-215    Location of transaction involving telecommunications service or other related service.

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59-12-216    Seller or certified service provider reliance on commission information.

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59-12-217    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-218    Purchaser relief from liability.

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59-12-301    Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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59-12-302    Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.

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59-12-304    Seller or certified service provider reliance on commission information.

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59-12-305    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-306    Purchaser relief from liability.

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59-12-352     Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used.

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59-12-353    Additional municipal transient room tax to repay bonded or other indebtedness.

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59-12-354     Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.

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59-12-355    Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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59-12-357    Seller or certified service provider reliance on commission information.

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59-12-358    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-359    Purchaser relief from liability.

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59-12-401    Resort communities tax -- Base -- Rate -- Collection fees.

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59-12-402    Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements.

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59-12-403    Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.

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59-12-405    Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.

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59-12-406    Seller or certified service provider reliance on commission information.

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59-12-407    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-408    Purchaser relief from liability.

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59-12-501    Public transit tax -- Base -- Rate -- Voter approval.

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59-12-502    Additional public transit tax for a fixed guideway, expanded public transportation system, airport facility, or to be deposited into the County of the First Class State Highway Projects Fund -- Base -- Rate -- Voter approval -- Exception to voter approval requirement.

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59-12-503    Public transit taxes -- Local option direct transfer.

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59-12-504    Enactment or repeal of tax -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.

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59-12-506    Seller or certified service provider reliance on commission information.

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59-12-507    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-508    Purchaser relief from liability.

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59-12-601.1    Title.

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59-12-602    Definitions.

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59-12-603    County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.

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59-12-605    Seller or certified service provider reliance on commission information.

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59-12-606    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-607    Purchaser relief from liability.

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59-12-701    Purpose statement.

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59-12-702    Definitions.

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59-12-703    Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-704    Distribution of revenues -- Advisory board creation -- Determining operating expenses.

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59-12-705    Free or reduced admission day available to all state residents.

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59-12-707    Seller or certified service provider reliance on commission information.

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59-12-708    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-709    Purchaser relief from liability.

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59-12-801    Definitions.

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59-12-802    Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.

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59-12-803    Distribution of revenues generated by rural county health care facilities tax.

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59-12-804    Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.

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59-12-805    Distribution of revenues generated by rural city hospital tax.

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59-12-806    Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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59-12-808    Seller or certified service provider reliance on commission information.

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59-12-809    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-810    Purchaser relief from liability.

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59-12-1001     Authority to impose tax for highways or to fund a system for public transit -- Base -- Rate -- Ordinance requirements -- Voter approval requirements -- Election requirements -- Notice of election requirements -- Exceptions to voter approval requirements -- Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-1002     Collection of taxes by commission -- Administration, collection, and enforcement of tax -- Charge for service.

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59-12-1004    Seller or certified service provider reliance on commission information.

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59-12-1005    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1006    Purchaser relief from liability.

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59-12-1101    Statewide purpose.

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59-12-1102    Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-1104    Seller or certified service provider reliance on commission information.

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59-12-1105    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1106    Purchaser relief from liability.

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59-12-1201    Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.

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59-12-1202    Seller or certified service provider reliance on commission information.

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59-12-1203    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1204    Purchaser relief from liability.

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59-12-1301    Title.

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59-12-1302    Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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59-12-1304    Seller or certified service provider reliance on commission information.

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59-12-1305    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1306    Purchaser relief from liability.

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59-12-1401    Purpose statement -- Definitions -- Scope of part.

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59-12-1402    Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-1403    Distribution of revenues -- Administrative costs.

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59-12-1405    Seller or certified service provider reliance on commission information.

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59-12-1406    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1407    Purchaser relief from liability.

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59-12-1501    Title.

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59-12-1502    Definitions.

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59-12-1503    Opinion question election -- Base -- Rate -- Imposition of tax -- Use of tax revenues -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.

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59-12-1505    Seller or certified service provider reliance on commission information.

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59-12-1506    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1507    Purchaser relief from liability.

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59-12-1701    Title.

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59-12-1702    Definitions.

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59-12-1703    Opinion question election -- Base -- Rate -- Imposition of tax -- Use of tax revenues -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.

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59-12-1704    Written project prioritization process for new transportation capacity projects.

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59-12-1705    Project selection using the written prioritization process -- Report.

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59-12-1706    Seller or certified service provider reliance on commission information.

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59-12-1707    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1708    Purchaser relief from liability.

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59-12-1801    Title.

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59-12-1802    State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

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59-12-1803    Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.

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59-12-1804    Seller or certified service provider reliance on commission information.

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59-12-1805    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1806    Purchaser relief from liability.

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59-12-1901    Title.

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59-12-1902    Definitions.

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59-12-1903    Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.

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59-12-1904    Seller or certified service provider reliance on commission information.

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59-12-1905    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-1906    Purchaser relief from liability.

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59-12-2001    Title.

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59-12-2002    Definitions.

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59-12-2003    Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.

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59-12-2004    Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.

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59-12-2005    Seller or certified service provider reliance on commission information.

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59-12-2006    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-2007    Purchaser relief from liability.

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59-12-2101    Title.

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59-12-2102    Definitions.

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59-12-2103    Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.

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59-12-2104    Seller or certified service provider reliance on commission information.

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59-12-2105    Certified service provider or model 2 seller reliance on commission certified software.

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59-12-2106    Purchaser relief from liability.

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means this portion of the Utah Code has been modified since the last update on 6 May 2009.

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Last revised: 28 May 2009

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