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First Substitute H.B. 101
5 AN ACT RELATING TO REVENUE AND TAXATION; REQUIRING POSTING OF TAX
6 RATE DECALS ON MOTOR FUEL AND SPECIAL FUEL PUMPS; REQUIRING THE TAX
7 COMMISSION TO PROVIDE THE DECALS; AND PROVIDING PENALTIES.
8 This act affects sections of Utah Code Annotated 1953 as follows:
10 59-13-104, Utah Code Annotated 1953
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-13-104 is enacted to read:
13 59-13-104. Tax rate decals -- Posted on pump.
14 (1) Beginning October 1, 1998, a person who sells motor fuel or undyed special fuel in a
15 retail sale shall post a tax rate decal on each motor fuel or undyed special fuel pump or dispensing
17 (2) The commission shall produce the tax rate decals that are required to be posted under
18 Subsection (1).
19 (3) The decals shall:
20 (a) clearly and conspicuously disclose the name of each tax and the tax rate of each tax
21 imposed on motor fuel or special fuel;
22 (b) show the tax imposed separately by federal, state, and local taxing entities; and
23 (c) be obtained at no cost to motor fuel and special fuel retailers from the commission.
24 (4) A person who violates Subsection (1) is guilty of an infraction.
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