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.
     (1) Except as provided in Section 59-12-107.1, a seller shall remit a tax to the commission as provided in Section 59-12-107 if:
     (a) the Supreme Court of the United States issues a decision authorizing a state to require a seller that does not meet one or more of the criteria described in Subsection 59-12-107(1)(a) to collect a sales or use tax; or
     (b) Congress permits the state to require a seller that does not meet one or more of the criteria described in Subsection 59-12-107(1)(a) to collect a sales or use tax.
     (2) The commission shall:
     (a) collect the tax described in Subsection (1) from the seller:
     (i) to the extent:
     (A) authorized by the Supreme Court of the United States; or
     (B) permitted by Congress; and
     (ii) beginning on the first day of a calendar quarter as prescribed by the Utah Tax Review Commission; and
     (b) make a report to the Utah Tax Review Commission:
     (i) regarding the actions taken by:
     (A) the Supreme Court of the United States; or
     (B) Congress; and
     (ii) at the Utah Tax Review Commission meeting immediately following the day on which the Supreme Court of the United States' or Congress' actions become effective.
     (3) The Utah Tax Review Commission shall after hearing the commission's report under Subsection (2)(b):
     (a) review the actions taken by:
     (i) the Supreme Court of the United States; or
     (ii) Congress;
     (b) direct the commission regarding the day on which the commission is required to collect the tax described in Subsection (1); and
     (c) make recommendations to the Revenue and Taxation Interim Committee:
     (i) regarding whether as a result of the Supreme Court of the United States' or Congress' actions any provisions of this chapter should be amended or repealed; and
     (ii) within a one-year period after the day on which the commission makes a report under Subsection (2)(b).

Amended by Chapter 253, 2006 General Session
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Last revised: Thursday, May 28, 2009