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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 104.5 | Revenue and Taxation Interim Committee review of sales and use taxes. |
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59-12-104.5. Revenue and Taxation Interim Committee review of sales and use
taxes. The Revenue and Taxation Interim Committee shall: (1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; (2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the food stamp program under the Food Stamp Act, 7 U.S.C. Sec. 2011 et seq., even if state or local sales taxes are collected within the state on purchases of food under that program; and (3) review Subsection 59-12-104(62) before the October 2011 interim meeting.
Amended by Chapter 384, 2011 General Session |
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