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

Code in HTML Format with Links to Zipped WordPerfect

Updated: 8 October 2008

59-12-101    Short title.

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59-12-102 (Superseded 01/01/09)    Definitions.

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59-12-102.2 (Repealed 01/01/09)    Participation in multistate discussions -- Report to Revenue and Taxation Interim Committee.

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59-12-103 (Superseded 01/01/09)    Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.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59-12-104 (Superseded 01/01/09)    Exemptions.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59-12-104.5 (Superseded 01/01/09)    Review of sales tax exemptions.

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59-12-105 (Superseded 01/01/09)    Certain exempt sales to be reported -- Penalties.

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59-12-106 (Superseded 01/01/09)    Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of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59-12-107 (Superseded 01/01/09)    Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Direct payment by purchaser of vehicle -- Other liability for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 (Superseded 01/01/09)    Direct payment permit.

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59-12-108 (Superseded 01/01/09)    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 (Superseded 01/01/09)    Overpayments, deficiencies, and refunds procedures.

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59-12-110.1 (Superseded 01/01/09)     Refund or credit for taxes overpaid by a purchaser.

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59-12-111    Licensee to keep records -- Failure to make return -- Penalties.

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

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59-12-113    Collection of tax by warrant.

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59-12-114    Taxpayer objections -- Available remedies.

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59-12-115    Delinquent payment -- Sufficiency of notice -- Limitation.

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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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59-12-201    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.

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59-12-205 (Superseded 01/01/09)    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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59-12-207 (Repealed 01/01/09)    Report of tax collections -- Point of sale when retailer has no permanent place of business or more than one place of business is determined by rule of commission -- Public utilities -- Telecommunications service.

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59-12-207.4 (Superseded 01/01/09)    Location of transaction involving telephone service or other communication service.

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59-12-208.1 (Superseded 01/01/09)    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 local option sales and use tax.

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59-12-210 (Superseded 01/01/09)    Commission to provide data to counties.

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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 (Superseded 01/01/09)    Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.

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59-12-352    Transient room tax authority for municipalities -- 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 (Superseded 01/01/09)     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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59-12-401 (Superseded 01/01/09)    Resort communities tax -- Base -- Rate -- Collection fees.

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59-12-402 (Superseded 01/01/09)    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 (Superseded 01/01/09)    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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59-12-501 (Superseded 01/01/09)    Public transit tax -- Base -- Rate -- Voter approval.

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59-12-502 (Superseded 01/01/09)    Additional public transit tax for expanded system and fixed guideway and state highway improvements -- Base -- Rate -- Voter approval.

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

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59-12-504 (Superseded 01/01/09)    Enactment or repeal of tax -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.

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59-12-601.1    Title.

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59-12-602    Definitions.

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59-12-603 (Superseded 01/01/09)    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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59-12-701    Purpose statement.

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59-12-702    Definitions.

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59-12-703 (Superseded 01/01/09)    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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59-12-801    Definitions.

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59-12-802 (Superseded 01/01/09)    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 (Superseded 01/01/09)    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 (Superseded 01/01/09)    Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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59-12-1001 (Superseded 01/01/09)     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 (Superseded 01/01/09)     Collection of taxes by commission -- Administration, collection, and enforcement of tax -- Charge for service.

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59-12-1101    Statewide purpose.

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59-12-1102 (Superseded 01/01/09)    Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.

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59-12-1201 (Superseded 01/01/09)    Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits.

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59-12-1301    Title.

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59-12-1302 (Superseded 01/01/09)    Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.

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

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59-12-1402 (Superseded 01/01/09)    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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59-12-1501    Title.

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59-12-1502    Definitions.

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59-12-1503 (Superseded 01/01/09)    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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59-12-1701    Title.

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59-12-1702    Definitions.

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59-12-1703 (Superseded 01/01/09)    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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59-12-1801    Title.

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59-12-1802 (Superseded 01/01/09)    State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

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59-12-1803 (Superseded 01/01/09)    Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.

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59-12-1901    Title.

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59-12-1902    Definitions.

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59-12-1903 (Superseded 01/01/09)    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 or tax rate change -- Annexation -- Notice.

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59-12-2001    Title.

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59-12-2002    Definitions.

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59-12-2003 (Superseded 01/01/09)    Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.

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59-12-2004 (Superseded 01/01/09)    Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax.

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59-12-2101    Title.

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59-12-2102    Definitions.

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59-12-2103 (Superseded 01/01/09)    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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means this portion of the Utah Code has been modified since the last update on 23 July 2008.

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Last revised: 8 October 2008

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