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us-ut/statute/title-59/chapter-59-12/part-59-12-2 — Local Sales and Use Tax Act · 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
Local Sales and Use Tax Act
18 sections
59-12-202
Legislative findings -- Commission authority.
59-12-203
County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act -- Distribution of county tax revenue to newly incorporated municipality.
59-12-204
Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.
59-12-205
Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
59-12-206
Collection of taxes by commission -- Administrative charge.
59-12-208.1
Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-209
Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.
59-12-210
Commission to provide data to counties.
59-12-210.1
Commission redistribution of certain sales and use tax revenues.
59-12-211
Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
59-12-211.1
Location of a transaction that is subject to a use tax.
59-12-212
Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.
59-12-213
Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
59-12-214
Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
59-12-215
Location of transaction involving telecommunications service or other related service.
59-12-216
Seller or certified service provider reliance on commission information.
59-12-217
Certified service provider or model 2 seller reliance on commission certified software.
59-12-218
Purchaser relief from liability.
