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us-ut/statute/title-59/chapter-59-12/part-59-12-1 — Tax Collection · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-12
Tax Collection
32 sections
59-12-102
Definitions.
59-12-102.3
Authority to enter into agreement -- Delegates.
59-12-103
Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
59-12-104
Exemptions.
59-12-104.1
Exemptions for religious or charitable institutions.
59-12-104.2
Exemption for accommodations and services taxed by the Navajo Nation.
59-12-104.3
Credit for certain repossessions of a motor vehicle.
59-12-104.4
Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
59-12-104.5
Revenue and Taxation Interim Committee review of sales and use taxes.
59-12-104.6
Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.
59-12-104.10
Exemption from sales tax for cannabis.
59-12-104.11
Sales tax due for motor vehicle with adaptive driving equipment.
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.
59-12-107
Definitions -- 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 and interest.
59-12-107.1
Direct payment permit.
59-12-107.6
Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection.
59-12-108
Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.
59-12-109
Confidentiality of information.
59-12-110
Refunds procedures.
59-12-110.1
Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.
59-12-111
Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
59-12-112
Tax a lien when selling business -- Liability of purchaser.
59-12-116
License and tax in addition to other licenses and taxes.
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.
59-12-118
Commission's authority to administer sales and use tax.
59-12-123
Definitions -- Collection, remittance, and payment of a tax on direct mail.
59-12-124
Certified service provider liability.
59-12-125
Seller or certified service provider reliance on commission information.
59-12-126
Certified service provider or model 2 seller reliance on commission certified software.
59-12-127
Purchaser relief from liability.
59-12-128
Amnesty.
59-12-129
Monetary allowance under the agreement.
