Utah Code § 59-12-103 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-103
§ 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
Status: in_force

7/1/2026 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales price for amounts paid or charged for the following transactions: (a) retail sales of tangible personal property made within the state; (b) amounts paid for: (i) telecommunications service, other than mobile telecommunications service, that originates and terminates within the boundaries of this state; (ii) mobile telecommunications service that originates and terminates within the boundaries of one state only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or (iii) an ancillary service associated with a: (A) telecommunications service described in Subsection (1)(b)(i); or (B) mobile telecommunications service described in Subsection (1)(b)(ii); (c) sales of the following for commercial use: (i) gas; (ii) electricity; (iii) heat; (iv) coal; (v) fuel oil; or (vi) other fuels; (d) sales of the following for residential use: (i) gas; (ii) electricity; (iii) heat; (iv) coal; (v) fuel oil; or (vi) other fuels; (e) sales of prepared food; (f) except as provided in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity; (g) amounts paid or charged for services for repairs or renovations of tangible personal property, unless Section 59-12-104 provides for an exemption from sales and use tax for: (i) the tangible personal property; and (ii) parts used in the repairs or renovations of the tangible personal property described in Subsection (1)(g)(i), regardless of whether: (A) any parts are actually used in the repairs or renovations of that tangible personal property; or (B) the particular parts used in the repairs or renovations of that tangible personal property are exempt from a tax under this chapter; (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted cleaning or washing of tangible personal property; (i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services; (j) amounts paid or charged for laundry or dry cleaning services; (k) amounts paid or charged for leases or rentals of tangible personal property if within this state the tangible personal property is: (i) stored; (ii) used; or (iii) otherwise consumed; (l) amounts paid or charged for tangible personal property if within this state the tangible personal property is: (i) stored; (ii) used; or (iii) consumed; (m) amounts paid or charged for a sale: (i) (A) of a product transferred electronically; or (B) of a repair or renovation of a product transferred electronically; and (ii) regardless of whether the sale provides: (A) a right of permanent use of the product; or (B) a right to use the product that is less than a permanent use, including a right: (I) for a definite or specified length of time; and (II) that terminates upon the occurrence of a condition; (n) sales of leased tangible personal property from the lessor to the lessee made in the state; (o) amounts paid or charged for access to digital audio-visual works, digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital audio-visual works, digital audio works, digital books, or gaming services regardless of: (i) the delivery method; or (ii) whether the amount paid or charged for access provides a right to: (A) single-use access to the digital audio-visual works, digital audio works, digital books, or gaming services; or (B) access to the digital audio-visual works, digital audio works, digital books, or gaming services through a subscription, including a right that terminates upon the occurrence of a condition; and (p) amounts paid or charged for the storage, use, or other consumption of: (i) prewritten computer software delivered electronically or by load and leave; or (ii) seller-hosted prewritten computer software. (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are imposed on a transaction described in Subsection (1) equal to the sum of: (i) a state tax imposed on the transaction at a tax rate equal to the sum of: (A) 4.70%; (B) the rate specified in Subsection (6)(a); and (C) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to the sum of: (i) a state tax imposed on the transaction at a tax rate of 2%; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed on amounts paid or charged for food and food ingredients equal to the sum of: (i) a state tax imposed on the amounts paid or charged for food and food ingredients at a tax rate of 1.75%; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the amounts paid or charged for food and food ingredients under this chapter other than this part. (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at a rate equal to the sum of the rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B). (e) (i) (A) The rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B) do not apply to car sharing, a car sharing program, a shared vehicle driver, or a shared vehicle owner, for a car sharing or shared vehicle transaction if a shared vehicle owner certifies to the commission, on a form prescribed by the commission, that the shared vehicle is an individual-owned shared vehicle. (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is required once during the time that the shared vehicle owner owns the shared vehicle. (C) The commission shall verify that a shared vehicle is an individual-owned shared vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the purchase of the shared vehicle. (D) The exception under Subsection (2)(e)(i)(A) applies to a certified individual-owned shared vehicle shared through a car-sharing program even if non-certified shared vehicles are also available to be shared through the same car-sharing program. (ii) A tax imposed under Subsection (2)(a)(i)(C) or (2)(a)(ii) applies to car sharing. (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's representation that the shared vehicle is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i). (B) If a car-sharing program relies in good faith on a shared vehicle owner's representation that the shared vehicle is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any tax, penalty, fee, or other sanction imposed on the shared vehicle owner. (iv) If all shared vehicles shared through a car-sharing program are certified as described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation to collect and remit the tax under Subsections (2)(a)(i)(A) and (2)(a)(i)(B) for that tax period. (v) A car-sharing program is not required to list or otherwise identify an individual-owned shared vehicle on a return or an attachment to a return. (vi) A car-sharing program shall: (A) retain tax information for each car-sharing program transaction; and (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at the commission's request. (f) (i) For a bundled transaction that is attributable to food and food ingredients and tangible personal property other than food and food ingredients, a state tax and a local tax is imposed on the entire bundled transaction equal to the sum of: (A) the tax rates described in Subsection (2)(a)(i); and (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates described in Subsection (2)(a)(ii). (ii) If an optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable under this chapter. (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled transaction described in Subsection (2)(f)(i) or (ii): (A) if the sales price of the bundled transaction is attributable to tangible personal property, a product, or a service that is subject to taxation under this chapter and tangible personal property, a product, or service that is not subject to taxation under this chapter, the entire bundled transaction is subject to taxation under this chapter unless: (I) the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is not subject to taxation under this chapter from the books and records the seller keeps in the seller's regular course of business; or (II) state or federal law provides otherwise; or (B) if the sales price of a bundled transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire bundled transaction is subject to taxation under this chapter at the higher tax rate unless: (I) the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller's regular course of business; or (II) state or federal law provides otherwise. (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental of tangible personal property, other property, a product, or a service that is not subject to taxation under this chapter, the entire transaction is subject to taxation under this chapter unless the seller, at the time of the transaction: (A) separately states the portion of the transaction that is not subject to taxation under this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or (B) is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller's regular course of business, the portion of the transaction that is not subject to taxation under this chapter. (ii) A purchaser and a seller may correct the taxability of a transaction if: (A) after the transaction occurs, the purchaser and the seller discover that the portion of the transaction that is not subject to taxation under this chapter was not separately stated on an invoice, bill of sale, or similar document provided to the purchaser because of an error or ignorance of the law; and (B) the seller is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller's regular course of business, the portion of the transaction that is not subject to taxation under this chapter. (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (h) (i) If the sales price of a transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate unless the seller, at the time of the transaction: (A) separately states the items subject to taxation under this chapter at each of the different rates on an invoice, bill of sale, or similar document provided to the purchaser; or (B) is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller's regular course of business. (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate imposed under the following shall take effect on the first day of a calendar quarter: (i) Subsection (2)(a)(i)(A); (ii) Subsection (2)(a)(i)(B); (iii) Subsection (2)(b)(i); (iv) Subsection (2)(c)(i); or (v) Subsection (2)(f)(i)(A). (j) (i) A tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the tax rate increase if the billing period for the transaction begins before the effective date of a tax rate increase imposed under: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or change in a tax rate takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change. (ii) Subsection (2)(k)(i) applies to the tax rates described in the following: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location. (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, or other fuel is furnished through a single meter for two or more of the following uses: (A) a commercial use; (B) an industrial use; or (C) a residential use. (3) (a) The commission shall deposit the following state taxes into the General Fund: (i) the tax imposed by Subsection (2)(a)(i)(A); (ii) the tax imposed by Subsection (2)(b)(i); (iii) the tax imposed by Subsection (2)(c)(i); (iv) the tax imposed by Subsection (2)(d); and (v) the tax imposed by Subsection (2)(f)(i)(A). (b) The commission shall distribute the following local taxes to a county, city, or town as provided in this chapter: (i) the tax imposed by Subsection (2)(a)(ii); (ii) the tax imposed by Subsection (2)(b)(ii); (iii) the tax imposed by Subsection (2)(c)(ii); and (iv) the tax imposed by Subsection (2)(f)(i)(B). (4) (a) Notwithstanding Subsection (3)(a), for each fiscal year the commission shall make the deposits described in Subsections (4)(b) through (4)(i) from the revenue from the taxes imposed by: (i) Subsection (2)(a)(i)(A); (ii) Subsection (2)(b)(i); (iii) Subsection (2)(c)(i); and (iv) Subsection (2)(f)(i)(A). (b) The commission shall deposit 15% of the difference between 1.4543% of the revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into the Water Rights Restricted Account created in Section 73-2-1.6. (c) The commission shall deposit 85% of the difference between 1.4543% of the revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources for: (i) preconstruction costs: (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter 26, Bear River Development Act; and (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73, Chapter 26, Bear River Development Act; (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and Subsection (5)(b)(iv)(B) after funding the uses specified in Subsections (4)(c)(i) through (iii). (d) The commission shall deposit 1.4543% of the revenue described in Subsection (4)(a) into the Water Infrastructure Restricted Account created in Section 73-10g-103. (e) (i) Subject to Subsection (4)(e)(ii), the commission shall deposit 26.24% of the revenue described in Subsection (4)(a) into the Transportation Investment Fund of 2005 created in Section 72-2-124. (ii) The commission shall annually reduce the deposit described in Subsection (4)(e)(i) by the sum of: (A) the earmark described in Subsection (5)(c); (B) an amount equal to 35% of the revenue generated in the current fiscal year by the portion of the tax imposed on motor and special fuel that is sold, used, or received in the state that exceeds 29.4 cents per gallon; and (C) $2,000,000. (iii) The amount described in Subsection (4)(e)(ii)(B) shall be annually deposited into the Transit Transportation Investment Fund created in Section 72-2-124. (iv) The amount described in Subsection (4)(e)(ii)(C) shall be annually deposited into the Wildlife Crossing Account created in Subsection 72-2-124(14). (f) The commission shall deposit .44% of the revenue described in Subsection (4)(a) into the Cottonwood Canyons Transportation Investment Fund created in Section 72-2-124. (g) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the Commuter Rail Subaccount created in Section 72-2-124. (h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902 as follows: (i) into the Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902, an amount equal to the amount that was deposited into the Outdoor Adventure Infrastructure Restricted Account in fiscal year 2025; and (ii) for any amount exceeding the amount described in Subsection (4)(h)(i), 50% into the Outdoor Adventure Infrastructure Restricted Account and 50% to the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (i) (i) As used in this Subsection (4)(i): (A) "Base year balance" means the amount of revenue described in Subsection (4)(a) that the commission deposits into the General Fund for the fiscal year beginning on July 1, 2027, after making all other deposits and transfers required under this section. (B) "Current year balance" means the amount of revenue described in Subsection (4)(a) that the commission deposits into the General Fund for the current fiscal year, after making all other deposits and transfers required under this section. (C) "Total transit amount" means the sum of the deposits made under Subsections (4)(e)(ii)(B) and (4)(g) for the current fiscal year. (ii) For each fiscal year beginning on or after July 1, 2028, in which the current year balance exceeds the base year balance, the commission shall deposit into the Transit Transportation Investment Fund created in Section 72-2-124 an amount equal to the lesser of: (A) 5% of the difference between the current year balance and the base year balance; and (B) the total transit amount. (5) (a) Notwithstanding Subsection (3)(a), each fiscal year the commission shall make the deposits described in this Subsection (5). (b) (i) (A) The commission shall deposit $500,000 to the Department of Natural Resources to be used for watershed rehabilitation or restoration. (B) At the end of each fiscal year, 100% of any unexpended amount described in Subsection (5)(b)(i)(A) shall lapse into the Water Resources Conservation and Development Fund created in Section 73-10-24. (ii) The commission shall deposit $150,000 to the Division of Water Resources for cloud-seeding projects authorized by Title 73, Chapter 15, Modification of Weather. (iii) The commission shall deposit $525,000 into the Division of Conservation created in Section 4-46-401 to implement water related programs. (iv) The commission shall deposit $7,175,000 into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources: (A) for the uses allowed of the Water Resources Conservation and Development Fund under Section 73-10-24; (B) to conduct hydrologic and geotechnical investigations by the Division of Water Resources in a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource; (C) to fund state required dam safety improvements; and (D) to protect the state's interest in interstate water compact allocations, including the hiring of technical and legal staff. (v) The commission shall deposit $3,587,500 into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects. (vi) The commission shall deposit $3,587,500 into the Drinking Water Loan Program Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to: (A) provide for the installation and repair of collection, treatment, storage, and distribution facilities for any public water system, as defined in Section 19-4-102; (B) develop underground sources of water, including springs and wells; and (C) develop surface water sources. (vii) The commission shall deposit $2,450,000 to the Division of Wildlife Resources to: (A) implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species; or (B) award grants, up to the amount authorized by the Legislature in an appropriations act, to political subdivisions of the state to implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species. (viii) Funds transferred to the Division of Wildlife Resources under Subsection (5)(b)(vii)(A) may not be used to assist the United States Fish and Wildlife Service or any other person to list or attempt to have listed a species as threatened or endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et seq. (ix) At the end of each fiscal year, any unexpended amounts described in Subsections (5)(b)(vii)(A) and (B) shall lapse: (A) 50% into the Water Resources Conservation and Development Fund created in Section 73-10-24; (B) 25% into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and (C) 25% into the Drinking Water Loan Program Subaccount created in Section 73-10c-5. (x) The commission shall allocate $175,000 to the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of water rights. (xi) At the end of each fiscal year, any unexpended amounts described in Subsection (5)(b)(x) shall lapse: (A) 50% into the Water Resources Conservation and Development Fund created in Section 73-10-24; (B) 25% into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and (C) 25% into the Drinking Water Loan Program Subaccount created in Section 73-10c-5. (c) The commission shall deposit $45,000,000 into the Active Transportation Investment Fund created in Section 72-2-124. (d) The commission shall deposit $533,750 into the Qualified Emergency Food Agencies Fund created by and expended in accordance with Section 35A-8-1009. (e) The commission shall deposit $200,000 into the General Fund as a dedicated credit for the sole use of the Search and Rescue Financial Assistance Program created by and to be expended in accordance with Title 53, Chapter 2a, Part 11, Search and Rescue Act. (6) (a) The rate specified in this Subsection (6) is 0.15%. (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the rate described in Subsection (6)(a) on the transactions that are subject to the sales and use tax under Subsection (2)(a)(i)(B) into the Medicaid ACA Fund created in Section 26B-1-315. (7) (a) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), and as described in Section 63N-23-206, beginning the first day of a calendar quarter one year after the sales and use tax boundary for a housing and transit reinvestment zone is established under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 15% of the sales and use tax increment from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, into the Transit Transportation Investment Fund created in Section 72-2-124. (b) Beginning no sooner than January 1, 2026, notwithstanding Subsection (3)(a), and except as provided in Subsections (11), (12), and (13), and as described in Section 63N-3-406, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment as defined in Section 63N-23-101 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 and specified in the convention center reinvestment zone proposal submitted in accordance with Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City. (8) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), beginning October 1, 2024, the commission shall transfer to the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A), on transactions occurring within the district sales tax area, as defined in Section 11-70-101. (9) (a) As used in this Subsection (9): (i) "Additional land" means point of the mountain state land described in Subsection 11-59-102(6)(b) that the point of the mountain authority acquires after the point of the mountain authority provides the commission a map under Subsection (9)(c). (ii) "Point of the mountain authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201. (iii) "Point of the mountain state land" means the same as that term is defined in Section 11-59-102. (b) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), the commission shall distribute to the point of the mountain authority 25% of the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A), on transactions occurring on the point of the mountain state land. (c) The distribution under Subsection (9)(b) shall begin the next calendar quarter that begins at least 90 days after the point of the mountain authority provides the commission a map that: (i) accurately describes the point of the mountain state land; and (ii) the point of the mountain authority certifies as accurate. (d) A distribution under Subsection (9)(b) with respect to additional land shall begin the next calendar quarter that begins at least 90 days after the point of the mountain authority provides the commission a map of point of the mountain state land that: (i) accurately describes the point of the mountain state land, including the additional land; and (ii) the point of the mountain authority certifies as accurate. (e) (i) Upon the payment in full of bonds secured by the sales and use tax revenue distributed to the point of the mountain authority under Subsection (9)(b), the point of the mountain authority shall immediately notify the commission in writing that the bonds are paid in full. (ii) The commission shall discontinue distributions of sales and use tax revenue under Subsection (9)(b) at the beginning of the calendar quarter that begins at least 90 days after the date that the commission receives the written notice under Subsection (9)(e)(i). (10) Notwithstanding Subsection (3)(a), the amount of state sales tax revenues described in Section 63N-2-503.5 is deposited into the Convention Incentive Fund created in Section 63N-2-503.5. (11) (a) As used in this Subsection (11): (i) "Applicable percentage" means: (A) for a housing and transit reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, 15% of the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(A); (B) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(B); and (C) for the Point of the Mountain State Land Authority created in Section 11-59-201, 25% of the revenue from sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(C). (ii) "Qualified development zone" means: (A) the sales and use tax boundary of a housing and transit reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone; (B) the district sales tax boundary as defined in Section 11-70-101 for the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201; or (C) the sales and use tax boundary of point of the mountain state land, as defined in Section 11-59-102, under the Point of the Mountain State Land Authority created in Section 11-59-201. (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be deposited into the General Fund. (12) (a) As used in Subsections (12) and (13): (i) "Applicable percentage" means, for a convention center reinvestment zone created in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount equal to 50% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (12)(a)(ii). (ii) "Qualified development zone" means the sales and use tax boundary of a convention center reinvestment zone created in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (12)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (12)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (12)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (13) (a) As used in this Subsection (13), "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J, or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed into the General Fund.7/1/2026 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales price for amounts paid or charged for the following transactions: (a) retail sales of tangible personal property made within the state; (b) amounts paid for: (i) telecommunications service, other than mobile telecommunications service, that originates and terminates within the boundaries of this state; (ii) mobile telecommunications service that originates and terminates within the boundaries of one state only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or (iii) an ancillary service associated with a: (A) telecommunications service described in Subsection (1)(b)(i); or (B) mobile telecommunications service described in Subsection (1)(b)(ii); (c) sales of the following for commercial use: (i) gas; (ii) electricity; (iii) heat; (iv) coal; (v) fuel oil; or (vi) other fuels; (d) sales of the following for residential use: (i) gas; (ii) electricity; (iii) heat; (iv) coal; (v) fuel oil; or (vi) other fuels; (e) sales of prepared food; (f) except as provided in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity; (g) amounts paid or charged for services for repairs or renovations of tangible personal property, unless Section 59-12-104 provides for an exemption from sales and use tax for: (i) the tangible personal property; and (ii) parts used in the repairs or renovations of the tangible personal property described in Subsection (1)(g)(i), regardless of whether: (A) any parts are actually used in the repairs or renovations of that tangible personal property; or (B) the particular parts used in the repairs or renovations of that tangible personal property are exempt from a tax under this chapter; (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted cleaning or washing of tangible personal property; (i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services; (j) amounts paid or charged for laundry or dry cleaning services; (k) amounts paid or charged for leases or rentals of tangible personal property if within this state the tangible personal property is: (i) stored; (ii) used; or (iii) otherwise consumed; (l) amounts paid or charged for tangible personal property if within this state the tangible personal property is: (i) stored; (ii) used; or (iii) consumed; (m) amounts paid or charged for a sale: (i) (A) of a product transferred electronically; or (B) of a repair or renovation of a product transferred electronically; and (ii) regardless of whether the sale provides: (A) a right of permanent use of the product; or (B) a right to use the product that is less than a permanent use, including a right: (I) for a definite or specified length of time; and (II) that terminates upon the occurrence of a condition; (n) sales of leased tangible personal property from the lessor to the lessee made in the state; (o) amounts paid or charged for access to digital audio-visual works, digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital audio-visual works, digital audio works, digital books, or gaming services regardless of: (i) the delivery method; or (ii) whether the amount paid or charged for access provides a right to: (A) single-use access to the digital audio-visual works, digital audio works, digital books, or gaming services; or (B) access to the digital audio-visual works, digital audio works, digital books, or gaming services through a subscription, including a right that terminates upon the occurrence of a condition; and (p) amounts paid or charged for the storage, use, or other consumption of: (i) prewritten computer software delivered electronically or by load and leave; or (ii) seller-hosted prewritten computer software. (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are imposed on a transaction described in Subsection (1) equal to the sum of: (i) a state tax imposed on the transaction at a tax rate equal to the sum of: (A) 4.70%; (B) the rate specified in Subsection (6)(a); and (C) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to the sum of: (i) a state tax imposed on the transaction at a tax rate of 2%; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed on amounts paid or charged for food and food ingredients equal to the sum of: (i) a state tax imposed on the amounts paid or charged for food and food ingredients at a tax rate of 1.75%; and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the amounts paid or charged for food and food ingredients under this chapter other than this part. (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at a rate equal to the sum of the rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B). (e) (i) (A) The rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B) do not apply to car sharing, a car sharing program, a shared vehicle driver, or a shared vehicle owner, for a car sharing or shared vehicle transaction if a shared vehicle owner certifies to the commission, on a form prescribed by the commission, that the shared vehicle is an individual-owned shared vehicle. (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is required once during the time that the shared vehicle owner owns the shared vehicle. (C) The commission shall verify that a shared vehicle is an individual-owned shared vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the purchase of the shared vehicle. (D) The exception under Subsection (2)(e)(i)(A) applies to a certified individual-owned shared vehicle shared through a car-sharing program even if non-certified shared vehicles are also available to be shared through the same car-sharing program. (ii) A tax imposed under Subsection (2)(a)(i)(C) or (2)(a)(ii) applies to car sharing. (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's representation that the shared vehicle is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i). (B) If a car-sharing program relies in good faith on a shared vehicle owner's representation that the shared vehicle is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any tax, penalty, fee, or other sanction imposed on the shared vehicle owner. (iv) If all shared vehicles shared through a car-sharing program are certified as described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation to collect and remit the tax under Subsections (2)(a)(i)(A) and (2)(a)(i)(B) for that tax period. (v) A car-sharing program is not required to list or otherwise identify an individual-owned shared vehicle on a return or an attachment to a return. (vi) A car-sharing program shall: (A) retain tax information for each car-sharing program transaction; and (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at the commission's request. (f) (i) For a bundled transaction that is attributable to food and food ingredients and tangible personal property other than food and food ingredients, a state tax and a local tax is imposed on the entire bundled transaction equal to the sum of: (A) the tax rates described in Subsection (2)(a)(i); and (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates described in Subsection (2)(a)(ii). (ii) If an optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable under this chapter. (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled transaction described in Subsection (2)(f)(i) or (ii): (A) if the sales price of the bundled transaction is attributable to tangible personal property, a product, or a service that is subject to taxation under this chapter and tangible personal property, a product, or service that is not subject to taxation under this chapter, the entire bundled transaction is subject to taxation under this chapter unless: (I) the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is not subject to taxation under this chapter from the books and records the seller keeps in the seller's regular course of business; or (II) state or federal law provides otherwise; or (B) if the sales price of a bundled transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire bundled transaction is subject to taxation under this chapter at the higher tax rate unless: (I) the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller's regular course of business; or (II) state or federal law provides otherwise. (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental of tangible personal property, other property, a product, or a service that is not subject to taxation under this chapter, the entire transaction is subject to taxation under this chapter unless the seller, at the time of the transaction: (A) separately states the portion of the transaction that is not subject to taxation under this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or (B) is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller's regular course of business, the portion of the transaction that is not subject to taxation under this chapter. (ii) A purchaser and a seller may correct the taxability of a transaction if: (A) after the transaction occurs, the purchaser and the seller discover that the portion of the transaction that is not subject to taxation under this chapter was not separately stated on an invoice, bill of sale, or similar document provided to the purchaser because of an error or ignorance of the law; and (B) the seller is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller's regular course of business, the portion of the transaction that is not subject to taxation under this chapter. (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (h) (i) If the sales price of a transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate unless the seller, at the time of the transaction: (A) separately states the items subject to taxation under this chapter at each of the different rates on an invoice, bill of sale, or similar document provided to the purchaser; or (B) is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller's regular course of business. (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate imposed under the following shall take effect on the first day of a calendar quarter: (i) Subsection (2)(a)(i)(A); (ii) Subsection (2)(a)(i)(B); (iii) Subsection (2)(b)(i); (iv) Subsection (2)(c)(i); or (v) Subsection (2)(f)(i)(A). (j) (i) A tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the tax rate increase if the billing period for the transaction begins before the effective date of a tax rate increase imposed under: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or change in a tax rate takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change. (ii) Subsection (2)(k)(i) applies to the tax rates described in the following: (A) Subsection (2)(a)(i)(A); (B) Subsection (2)(a)(i)(B); (C) Subsection (2)(b)(i); (D) Subsection (2)(c)(i); or (E) Subsection (2)(f)(i)(A). (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location. (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, or other fuel is furnished through a single meter for two or more of the following uses: (A) a commercial use; (B) an industrial use; or (C) a residential use. (3) (a) The commission shall deposit the following state taxes into the General Fund: (i) the tax imposed by Subsection (2)(a)(i)(A); (ii) the tax imposed by Subsection (2)(b)(i); (iii) the tax imposed by Subsection (2)(c)(i); (iv) the tax imposed by Subsection (2)(d); and (v) the tax imposed by Subsection (2)(f)(i)(A). (b) The commission shall distribute the following local taxes to a county, city, or town as provided in this chapter: (i) the tax imposed by Subsection (2)(a)(ii); (ii) the tax imposed by Subsection (2)(b)(ii); (iii) the tax imposed by Subsection (2)(c)(ii); and (iv) the tax imposed by Subsection (2)(f)(i)(B). (4) (a) Notwithstanding Subsection (3)(a), for each fiscal year the commission shall make the deposits described in Subsections (4)(b) through (4)(i) from the revenue from the taxes imposed by: (i) Subsection (2)(a)(i)(A); (ii) Subsection (2)(b)(i); (iii) Subsection (2)(c)(i); and (iv) Subsection (2)(f)(i)(A). (b) The commission shall deposit 15% of the difference between 1.4543% of the revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into the Water Rights Restricted Account created in Section 73-2-1.6. (c) The commission shall deposit 85% of the difference between 1.4543% of the revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources for: (i) preconstruction costs: (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter 26, Bear River Development Act; and (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73, Chapter 26, Bear River Development Act; (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and Subsection (5)(b)(iv)(B) after funding the uses specified in Subsections (4)(c)(i) through (iii). (d) The commission shall deposit 1.4543% of the revenue described in Subsection (4)(a) into the Water Infrastructure Restricted Account created in Section 73-10g-103. (e) (i) Subject to Subsection (4)(e)(ii), the commission shall deposit 26.24% of the revenue described in Subsection (4)(a) into the Transportation Investment Fund of 2005 created in Section 72-2-124. (ii) The commission shall annually reduce the deposit described in Subsection (4)(e)(i) by the sum of: (A) the earmark described in Subsection (5)(c); (B) an amount equal to 35% of the revenue generated in the current fiscal year by the portion of the tax imposed on motor and special fuel that is sold, used, or received in the state that exceeds 29.4 cents per gallon; and (C) $2,000,000. (iii) The amount described in Subsection (4)(e)(ii)(B) shall be annually deposited into the Transit Transportation Investment Fund created in Section 72-2-124. (iv) The amount described in Subsection (4)(e)(ii)(C) shall be annually deposited into the Wildlife Crossing Account created in Subsection 72-2-124(14). (f) The commission shall deposit .44% of the revenue described in Subsection (4)(a) into the Cottonwood Canyons Transportation Investment Fund created in Section 72-2-124. (g) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the Commuter Rail Subaccount created in Section 72-2-124. (h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902 as follows: (i) into the Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902, an amount equal to the amount that was deposited into the Outdoor Adventure Infrastructure Restricted Account in fiscal year 2025; and (ii) for any amount exceeding the amount described in Subsection (4)(h)(i), 50% into the Outdoor Adventure Infrastructure Restricted Account and 50% to the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201. (i) (i) As used in this Subsection (4)(i): (A) "Base year balance" means the amount of revenue described in Subsection (4)(a) that the commission deposits into the General Fund for the fiscal year beginning on July 1, 2027, after making all other deposits and transfers required under this section. (B) "Current year balance" means the amount of revenue described in Subsection (4)(a) that the commission deposits into the General Fund for the current fiscal year, after making all other deposits and transfers required under this section. (C) "Total transit amount" means the sum of the deposits made under Subsections (4)(e)(ii)(B) and (4)(g) for the current fiscal year. (ii) For each fiscal year beginning on or after July 1, 2028, in which the current year balance exceeds the base year balance, the commission shall deposit into the Transit Transportation Investment Fund created in Section 72-2-124 an amount equal to the lesser of: (A) 5% of the difference between the current year balance and the base year balance; and (B) the total transit amount. (5) (a) Notwithstanding Subsection (3)(a), each fiscal year the commission shall make the deposits described in this Subsection (5). (b) (i) (A) The commission shall deposit $500,000 to the Department of Natural Resources to be used for watershed rehabilitation or restoration. (B) At the end of each fiscal year, 100% of any unexpended amount described in Subsection (5)(b)(i)(A) shall lapse into the Water Resources Conservation and Development Fund created in Section 73-10-24. (ii) The commission shall deposit $150,000 to the Division of Water Resources for cloud-seeding projects authorized by Title 73, Chapter 15, Modification of Weather. (iii) The commission shall deposit $525,000 into the Division of Conservation created in Section 4-46-401 to implement water related programs. (iv) The commission shall deposit $7,175,000 into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources: (A) for the uses allowed of the Water Resources Conservation and Development Fund under Section 73-10-24; (B) to conduct hydrologic and geotechnical investigations by the Division of Water Resources in a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource; (C) to fund state required dam safety improvements; and (D) to protect the state's interest in interstate water compact allocations, including the hiring of technical and legal staff. (v) The commission shall deposit $3,587,500 into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects. (vi) The commission shall deposit $3,587,500 into the Drinking Water Loan Program Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to: (A) provide for the installation and repair of collection, treatment, storage, and distribution facilities for any public water system, as defined in Section 19-4-102; (B) develop underground sources of water, including springs and wells; and (C) develop surface water sources. (vii) The commission shall deposit $2,450,000 to the Division of Wildlife Resources to: (A) implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species; or (B) award grants, up to the amount authorized by the Legislature in an appropriations act, to political subdivisions of the state to implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species. (viii) Funds transferred to the Division of Wildlife Resources under Subsection (5)(b)(vii)(A) may not be used to assist the United States Fish and Wildlife Service or any other person to list or attempt to have listed a species as threatened or endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et seq. (ix) At the end of each fiscal year, any unexpended amounts described in Subsections (5)(b)(vii)(A) and (B) shall lapse: (A) 50% into the Water Resources Conservation and Development Fund created in Section 73-10-24; (B) 25% into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and (C) 25% into the Drinking Water Loan Program Subaccount created in Section 73-10c-5. (x) The commission shall allocate $175,000 to the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of water rights. (xi) At the end of each fiscal year, any unexpended amounts described in Subsection (5)(b)(x) shall lapse: (A) 50% into the Water Resources Conservation and Development Fund created in Section 73-10-24; (B) 25% into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and (C) 25% into the Drinking Water Loan Program Subaccount created in Section 73-10c-5. (c) The commission shall deposit $45,000,000 into the Active Transportation Investment Fund created in Section 72-2-124. (d) The commission shall deposit $533,750 into the Qualified Emergency Food Agencies Fund created by and expended in accordance with Section 35A-8-1009. (e) The commission shall deposit $200,000 into the General Fund as a dedicated credit for the sole use of the Search and Rescue Financial Assistance Program created by and to be expended in accordance with Title 53, Chapter 2a, Part 11, Search and Rescue Act. (6) (a) The rate specified in this Subsection (6) is 0.15%. (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the rate described in Subsection (6)(a) on the transactions that are subject to the sales and use tax under Subsection (2)(a)(i)(B) into the Medicaid ACA Fund created in Section 26B-1-315. (7) (a) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), and as described in Section 63N-23-206, beginning the first day of a calendar quarter one year after the sales and use tax boundary for a housing and transit reinvestment zone is established under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 15% of the sales and use tax increment from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, into the Transit Transportation Investment Fund created in Section 72-2-124. (b) Beginning no sooner than January 1, 2026, notwithstanding Subsection (3)(a), and except as provided in Subsections (11), (12), and (13), and as described in Section 63N-3-406, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment as defined in Section 63N-23-101 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 and specified in the convention center reinvestment zone proposal submitted in accordance with Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City. (8) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), beginning October 1, 2024, the commission shall transfer to the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A), on transactions occurring within the district sales tax area, as defined in Section 11-70-101. (9) (a) As used in this Subsection (9): (i) "Additional land" means point of the mountain state land described in Subsection 11-59-102(6)(b) that the point of the mountain authority acquires after the point of the mountain authority provides the commission a map under Subsection (9)(c). (ii) "Point of the mountain authority" means the Point of the Mountain State Land Authority, created in Section 11-59-201. (iii) "Point of the mountain state land" means the same as that term is defined in Section 11-59-102. (b) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), the commission shall distribute to the point of the mountain authority 25% of the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A), on transactions occurring on the point of the mountain state land. (c) The distribution under Subsection (9)(b) shall begin the next calendar quarter that begins at least 90 days after the point of the mountain authority provides the commission a map that: (i) accurately describes the point of the mountain state land; and (ii) the point of the mountain authority certifies as accurate. (d) A distribution under Subsection (9)(b) with respect to additional land shall begin the next calendar quarter that begins at least 90 days after the point of the mountain authority provides the commission a map of point of the mountain state land that: (i) accurately describes the point of the mountain state land, including the additional land; and (ii) the point of the mountain authority certifies as accurate. (e) (i) Upon the payment in full of bonds secured by the sales and use tax revenue distributed to the point of the mountain authority under Subsection (9)(b), the point of the mountain authority shall immediately notify the commission in writing that the bonds are paid in full. (ii) The commission shall discontinue distributions of sales and use tax revenue under Subsection (9)(b) at the beginning of the calendar quarter that begins at least 90 days after the date that the commission receives the written notice under Subsection (9)(e)(i). (10) Notwithstanding Subsection (3)(a), the amount of state sales tax revenues described in Section 63N-2-503.5 is deposited into the Convention Incentive Fund created in Section 63N-2-503.5. (11) (a) As used in this Subsection (11): (i) "Applicable percentage" means: (A) for a housing and transit reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, 15% of the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(A); (B) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(B); and (C) for the Point of the Mountain State Land Authority created in Section 11-59-201, 25% of the revenue from sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(C). (ii) "Qualified development zone" means: (A) the sales and use tax boundary of a housing and transit reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone; (B) the district sales tax boundary as defined in Section 11-70-101 for the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201; or (C) the sales and use tax boundary of point of the mountain state land, as defined in Section 11-59-102, under the Point of the Mountain State Land Authority created in Section 11-59-201. (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be deposited into the General Fund. (12) (a) As used in Subsections (12) and (13): (i) "Applicable percentage" means, for a convention center reinvestment zone created in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount equal to 50% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (12)(a)(ii). (ii) "Qualified development zone" means the sales and use tax boundary of a convention center reinvestment zone created in a capital city under Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City. (iii) "Qualifying construction materials" means construction materials that are: (A) delivered to a delivery outlet within a qualified development zone; and (B) intended to be permanently attached to real property within the qualified development zone. (b) For a sale of qualifying construction materials, the commission shall distribute the product calculated in Subsection (12)(c) to a qualified development zone if the seller of the construction materials: (i) establishes a delivery outlet with the commission within the qualified development zone; (ii) reports the sales of the construction materials to the delivery outlet described in Subsection (12)(b)(i); and (iii) does not report the sales of the construction materials on a simplified electronic return. (c) For the purposes of Subsection (12)(b), the product is equal to: (i) the sales price or purchase price of the qualifying construction materials; and (ii) the applicable percentage. (13) (a) As used in this Subsection (13), "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J, or a substantially similar form as designated by the commission. (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed into the General Fund.
Utah Code § 59-1-210 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-210
§ 59-1-210. General powers and duties.
Status: in_force

The powers and duties of the commission are as follows: (1) to sue and be sued in its own name; (2) to adopt rules and policies consistent with the Constitution and laws of this state to govern the commission, executive director, division directors, and commission employees in the performance of their duties; (3) to adopt rules and policies consistent with the Constitution and laws of the state, to govern county boards and officers in the performance of any duty relating to assessment, equalization, and collection of taxes; (4) to prescribe the use of forms relating to the assessment of property for state or local taxation, the equalization of those assessments, the reporting of property or income for state or local taxation purposes, or for the computation of those taxes and the reporting of any information, statistics, or data required by the commission; (5) to administer and supervise the tax laws of the state; (6) to prepare and maintain from year to year a complete record of all lands subject to taxation in this state, and all machinery used in mining and all property or surface improvements upon or appurtenant to mines or mining claims; (7) to exercise general supervision over county assessors, county boards of equalization, and other county officers in the performance of their duties relating to the assessment of property and collection of taxes, so that all assessments of property are uniform and equal, according to fair market value, and that the tax burden is distributed without favor or discrimination; (8) to reconvene any county board of equalization which, when reconvened, may only address business approved by the commission and extend the time for which any county board of equalization may sit for the equalization of assessments; (9) to confer with, advise, and direct county treasurers, assessors, and other county officers in matters relating to the assessment and equalization of property for taxation and the collection of taxes; (10) to provide for and hold annually at such time and place as may be convenient a district or state convention of county assessors, auditors, and other county officers to consider and discuss matters relative to taxation, uniformity of valuation, and changes in the law relative to taxation and methods of assessment, to which county assessors and other officers called to attend shall attend at county expense; (11) to direct proceedings, actions, and prosecutions to enforce the laws relating to the penalties, liabilities, and punishments of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the statutes governing the reporting, assessment, and taxation of property; (12) to cause complaints to be made in the proper court seeking removal from office of assessors, auditors, members of county boards, and other assessing, taxing, or disbursing officers, who are guilty of official misconduct or neglect of duty; (13) to require county attorneys to immediately institute and prosecute actions and proceedings in respect to penalties, forfeitures, removals, and punishments for violations of the laws relating to the assessment and taxation of property in their respective counties; (14) to require any person to furnish any information required by the commission to ascertain the value and the relative burden borne by all kinds of property in the state, and to require from all state and local officers any information necessary for the proper discharge of the duties of the commission; (15) to examine all records relating to the valuation of property of any person; (16) to subpoena witnesses to appear and give testimony and produce records relating to any matter before the commission; (17) to cause depositions of witnesses to be taken as in civil actions at the request of the commission or any party to any matter or proceeding before the commission; (18) to authorize any member or employee of the commission to administer oaths and affirmations in any matter or proceeding relating to the exercise of the powers and duties of the commission; (19) to visit periodically each county of the state, to investigate and direct the work and methods of local assessors and other officials in the assessment, equalization, and taxation of property, and to ascertain whether the law requiring the assessment of all property not exempt from taxation, and the collection of taxes, have been properly administered and enforced; (20) to carefully examine all cases where evasion or violation of the laws for assessment and taxation of property is alleged, to ascertain whether existing laws are defective or improperly administered; (21) to furnish to the governor from time to time such assistance and information as the governor requires; (22) to transmit to the governor and to each member of the Legislature recommendations as to legislation which will correct or eliminate defects in the operation of the tax laws and will equalize the burden of taxation within the state; (23) to correct any error in any assessment made by it at any time before the tax is due and report the correction to the county auditor, who shall enter the corrected assessment upon the assessment roll; (24) to compile and publish statistics relating to taxation in the state and prepare and submit an annual budget to the governor for inclusion in the state budget to be submitted to the Legislature; (25) to perform any further duties imposed by law, and exercise all powers necessary in the performance of its duties; (26) to adopt a schedule of fees assessed for services provided by the commission, unless otherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the cost of services provided. Each fee established in this manner shall be submitted to and approved by the Legislature as part of the commission's annual appropriations request. The commission may not charge or collect any fee proposed in this manner without approval by the Legislature; (27) to comply with the procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act, in its adjudicative proceedings; and (28) to distribute money to improve the delivery of quality health care in rural areas of the state, as required by Section 26B-1-308.
Utah Code § 59-2a-502 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-502
§ 59-2a-502. Application -- Rulemaking authority.
Status: in_force

(1) A veteran claimant may claim an exemption in accordance with Section 59-2a-501 and this section if the veteran claimant owns the property eligible for the exemption at any time during the calendar year for which the veteran claimant claims the exemption. (2) (a) Except as provided in Section 59-2a-108 or Subsection (3) or (5), a veteran claimant shall file, on or before September 1 of the calendar year for which the veteran claimant is applying for the exemption, an application for an exemption described in Section 59-2a-501 with the county in which the veteran claimant resides on September 1 of that calendar year. (b) An application described in Subsection (2)(a) shall include: (i) a copy of the veteran's certificate of discharge from military service or other satisfactory evidence of eligible military service; and (ii) for an application submitted under the circumstances described in Subsection (4)(a), a statement, issued by a military entity, that gives the date on which the written decision described in Subsection (4)(a) takes effect. (c) A veteran claimant who is claiming an exemption for a veteran with a disability or a deceased veteran with a disability shall ensure that, as part of the application described in this Subsection (2), the county has on file, for the veteran related to the exemption, a statement of disability. (d) If a veteran claimant is in compliance with Subsection (2)(c), a county may not require the veteran claimant to file another statement of disability, except under the following circumstances: (i) the percentage of disability has changed for the veteran with a disability or the deceased veteran with a disability; or (ii) the veteran claimant is not the same individual who filed an application for the exemption for the calendar year immediately preceding the current calendar year. (e) A county that receives an application described in Subsection (2)(a) shall, within 30 days after the day on which the county received the application, provide the veteran claimant with a receipt that states that the county received the veteran claimant's application. (3) A county shall extend the September 1 application deadline by one additional year if, on or after January 4, 2004: (a) a military entity issues a written decision that: (i) (A) for a potential claimant who is a living veteran, determines the veteran is a veteran with a disability; or (B) for a potential claimant who is the unmarried surviving spouse or minor orphan of a deceased veteran, determines the deceased veteran was a deceased veteran with a disability at the time the deceased veteran with a disability died; and (ii) takes effect in a year before the current calendar year; or (b) the county legislative body determines that: (i) the veteran claimant or a member of the veteran claimant's immediate family had an illness or injury that prevented the veteran claimant from filing the application on or before the September 1 application deadline; (ii) a member of the veteran claimant's immediate family died during the calendar year of the September 1 application deadline; (iii) the veteran claimant was not physically present in the state for a time period of at least six consecutive months during the calendar year of the September 1 application deadline; or (iv) the failure of the veteran claimant to file the application on or before the September 1 application deadline: (A) would be against equity or good conscience; and (B) was beyond the reasonable control of the veteran claimant. (4) (a) A county shall allow a veteran claimant to amend an application described in Subsection (2)(b) after the application deadline if, on or after January 4, 2004, a military entity issues a written decision: (i) that the percentage of disability has changed: (A) for a veteran with a disability, if the veteran with a disability is the veteran claimant; or (B) for a deceased veteran with a disability, if the claimant is the unmarried surviving spouse or minor orphan of a deceased veteran with a disability; and (ii) that takes effect in a year before the current calendar year. (b) A veteran claimant who files an amended application under Subsection (4)(a) shall include a statement, issued by a military entity, that gives the date on which the written decision described in Subsection (4)(a) takes effect. (5) (a) A qualifying disabled veteran claimant may submit an application described in Subsection (2)(b) before the qualifying disabled veteran claimant owns a residence if the qualifying disabled veteran claimant: (i) intends to purchase the residence as evidenced by a real estate purchase contract or similar documentation; (ii) files the application in the county where the residence that the qualifying disabled veteran claimant intends to purchase is located; and (iii) intends to use the residence as the qualifying disabled veteran claimant's primary residence. (b) (i) The county shall process the application and send the qualifying disabled veteran claimant a receipt, which shall also include documentation that: (A) the application is preliminarily approved or denied; and (B) if the application is preliminarily approved, the amount of the qualifying disabled veteran claimant's tax exemption calculated in accordance with Section 59-2a-501. (ii) The county shall provide the receipt within 15 business days after the day on which the county received the application. (6) After issuing the receipt described in Subsection (2)(e) or (5)(b), a county may not require a veteran claimant to file another application under Subsection (2) or (5), except under the following circumstances relating to the veteran claimant: (a) the veteran claimant applies all or a portion of an exemption to tangible personal property; (b) the percentage of disability changes for a veteran with a disability or a deceased veteran with a disability; (c) the veteran with a disability dies; (d) a change in the veteran claimant's ownership of the veteran claimant's primary residence; (e) a change in the veteran claimant's occupancy of the primary residence for which the veteran claimant claims an exemption under this section; or (f) for an exemption relating to a deceased veteran with a disability or a veteran who was killed in action or died in the line of duty, the veteran claimant is not the same individual who filed an application for the exemption for the calendar year immediately preceding the current calendar year. (7) A county may verify that real property for which a veteran claimant applies for an exemption is the veteran claimant's primary residence. (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may, by rule: (a) establish procedures and requirements for amending an application described in Subsection (2); (b) for purposes of Subsection (3)(b), define the terms: (i) "immediate family"; or (ii) "physically present"; (c) for purposes of Subsection (3)(b), provide the circumstances under which the failure of a veteran claimant to file an application on or before the September 1 application deadline: (i) would be against equity or good conscience; and (ii) is beyond the reasonable control of a veteran claimant; or (d) for purposes of Subsection (5)(a), establish the type of documentation that is evidence of intent to purchase.
Utah Code § 59-12-1306 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1306
§ 59-12-1306. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-2-1304 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1304
§ 59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
Status: in_force

(1) (a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year. (b) The money collected in accordance with Subsection (1)(a) shall be paid: (i) into the county treasury; and (ii) by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time. (2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.
Utah Code § 59-33-201 — Utah Code / Title 59 / Chapter 59-33 / § 59-33-201
§ 59-33-201. Imposition of tax on renewable energy project entities -- Deposit of revenue.
Status: in_force

(1) (a) Beginning January 1, 2026, there is annually levied a tax on a renewable energy project entity in the state for each calendar year following the calendar year in which a wind or solar electric generation facility owned by the renewable energy project entity becomes commercially operational. (b) Notwithstanding the other provisions of this chapter, a renewable energy project entity does not owe a tax under this chapter for a wind or solar electric generation facility project that before December 31, 2025, was: (i) operating; (ii) under construction; or (iii) subject to a power purchase agreement or other binding agreement to purchase output of the wind or solar electric generation facility. (2) The tax levied under Subsection (1) is calculated by multiplying the megawatts, or portion of megawatts, of operational generating alternating current nameplate capacity of a wind or solar electric generation facility owned by the renewable energy project entity by $1,050. (3) (a) A renewable energy project entity in the state shall electronically file with the commission, on or before March 1 of each year, a statement containing the information required by Subsection (3)(b) in a manner prescribed by the commission. (b) The statement required in Subsection (3)(a) shall include: (i) the name, description, and location of a wind or solar electric generation facility owned by the renewable energy project entity in the state; (ii) the nameplate capacity described in Subsection (2); and (iii) any other reasonable and necessary information required by the commission. (c) A statement or report required to be filed with the commission shall be signed and sworn to by the chief executive officer of the renewable energy project entity or the chief executive officer's designee. (d) A willful false swearing as to a material fact set out in the statement or report required under this Subsection (3) is a violation of Section 76-8-504 and may result in prosecution. (4) The tax imposed by this chapter does not apply to a wind or solar electric generation facility that is owned or operated by: (a) the United States; (b) the state or a political subdivision of the state; (c) an Indian or Indian tribe, as defined in Section 9-9-101; or (d) a distribution electric cooperative or a wholesale electric cooperative, as defined in Section 54-2-1. (5) The commission shall deposit revenue from the tax imposed in this section into the Species Protection Account created by Section 23A-3-214.
Utah Code § 59-1-1416 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1416
§ 59-1-1416. Transferees.
Status: in_force

(1) (a) If a transferee is obligated at law or equity for an amount of a liability of a person that originally owes a liability, the transferee is subject to this part for the assessment, payment, and collection of the amount of the liability for which the transferee has an obligation. (b) The period of limitations for an assessment against a transferee is extended: (i) subject to the other provisions of this section, by one year for each successive transfer: (A) in the order of transfer; and (B) beginning from the person that originally owes the liability to the transferee involved; and (ii) by not more than three years in the aggregate. (2) (a) Subject to Subsection (2)(b), if before the expiration of the period of limitations for assessment against a transferee, the commission files a claim in court against the person that originally owes the liability or the last preceding transferee, based upon the liability the person originally owes, the period of limitation for assessment against the transferee may not expire before one year after the claim is finally allowed, disallowed, or otherwise disposed of. (b) (i) Subject to Subsection (2)(b)(ii), if before expiration of the time period described in Subsection (1)(b) or (2)(a) for an assessment against a transferee, the commission and the transferee agree in writing to an assessment after the time period described in Subsection (1)(b) or (2)(a), the commission may make an assessment against the transferee at any time before the expiration of the time period to which the commission and transferee agree in writing. (ii) A time period that the commission and a transferee agree upon in writing in accordance with Subsection (2)(b)(i) may be extended by written agreement: (A) between the commission and the transferee; and (B) made before the expiration of the time period that the commission and the transferee previously agreed upon. (c) An agreement described in Subsection (2)(b)(i) or an extension described in Subsection (2)(b)(ii) is considered to be an agreement or extension described in Section 59-1-1410 for purposes of determining the period of limitation on a credit or refund to a transferee of an overpayment of a liability: (i) made by: (A) the transferee; or (B) the transferor; and (ii) for which the transferee is allowed a credit or refund. (d) If an agreement described in Subsection (2)(b)(i) or an extension described in Subsection (2)(b)(ii) is executed after the expiration of the period of limitation for assessment against the person that originally owes a liability, the time period in which a credit or refund may be claimed shall be increased by the time period: (i) beginning on the date of the expiration of the period of limitation for assessment against the person that originally owes the liability; and (ii) ending on the date the agreement described in Subsection (2)(b)(i) or the extension described in Subsection (2)(b)(ii) is executed. (3) If the person that originally owes a liability is deceased, the period of limitation for assessment of a liability against that person is the period that would be in effect had the person lived. (4) (a) Subject to Subsection (4)(b) and notwithstanding Section 59-1-403, the commission shall make available to a transferee information necessary to enable the transferee to determine the liability: (i) of the person that originally owes the liability; or (ii) a preceding transferee owes. (b) The commission may not take an action under Subsection (4)(a) that imposes an undue hardship to the person that originally owes the liability or a preceding transferee.
Utah Code § 59-7-538 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-538
§ 59-7-538. Carry forward of expired or repealed tax credit.
Status: in_force

(1) Except as provided in Subsection (2), when a nonrefundable corporate income tax credit under Part 6, Credits, expires or is repealed, the commission shall allow a taxpayer to carry forward any amount of the tax credit that remains for the period of time described in the tax credit for the taxable year in which the taxpayer first claimed the tax credit. (2) Subsection (1) does not apply to a tax credit described in Subsection 59-7-607(2)(c)(iv).
Utah Code § 59-10-1042 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1042
§ 59-10-1042. Nonrefundable tax credit for social security benefits.
Status: in_force

(1) As used in this section: (a) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (b) "Joint filing status" means the same as that term is defined in Section 59-10-1018. (c) "Married filing separately status" means a married individual who: (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (ii) files a single federal individual income tax return for the taxable year. (d) "Modified adjusted gross income" means the sum of the following for a claimant or, if the claimant's return under this chapter is allowed a joint filing status, the claimant and the claimant's spouse: (i) adjusted gross income for the taxable year for which a tax credit is claimed under this section; (ii) any interest income that is not included in adjusted gross income for the taxable year described in Subsection (1)(d)(i); and (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i). (e) "Single filing status" means a single individual who files a single federal individual income tax return for the taxable year. (f) "Social security benefit" means an amount received by a claimant as a monthly benefit in accordance with the Social Security Act, 42 U.S.C. Sec. 401 et seq. (2) Except as provided in Section 59-10-1002.2 and Subsections (3) and (4), each claimant on a return that receives a social security benefit may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the product of: (a) the percentage listed in Subsection 59-10-104(2); and (b) the claimant's social security benefit that is included in the claimant's state taxable income for the taxable year. (3) A claimant may not: (a) carry forward or carry back the amount of a tax credit under this section that exceeds the claimant's tax liability for the taxable year; or (b) claim a tax credit under this section for a taxable year if a tax credit under Section 59-10-1019 is claimed on the claimant's return for the same taxable year. (4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.025 for each dollar by which modified adjusted gross income for purposes of the return exceeds: (a) for a return filed under this chapter that is allowed a married filing separately status, $45,000; (b) for a return filed under this chapter that is allowed a single filing status, $54,000; (c) for a return filed under this chapter that is allowed a head of household filing status, $90,000; or (d) for a return filed under this chapter that is allowed a joint filing status, $90,000. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules governing the calculation and method for claiming the tax credit described in this section.
Utah Code § 59-1-207 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-207
§ 59-1-207. Administration plan -- Executive director's functions.
Status: in_force

The commission shall prepare and implement a plan for the administration of the divisions and other offices of the commission which do not report directly to the commission. The plan shall, by rule, establish the duties and responsibilities to be delegated to the executive director.
Utah Code § 59-2-326 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-326
§ 59-2-326. Assessment roll delivered to county treasurer.
Status: in_force

Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows:I, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.
Utah Code § 59-14-903 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-903
§ 59-14-903. License to make a remote retail sale of a cigar or pipe tobacco.
Status: in_force

1/1/2027 (1) The commission shall issue a license to make a remote retail sale of a cigar or pipe tobacco to a retailer that submits an application, on a form the commission creates, that includes: (a) the retailer's name; (b) the address of the facility from which the retailer will make a remote retail sale of a cigar or pipe tobacco; (c) the retailer's federal identification number; (d) proof that the retailer uses an age verification system and requires an individual 21 years old or older to sign for delivery and to take possession of the cigar or pipe tobacco; (e) proof of receipt of a sales tax license, if applicable; and (f) any other information the commission requires to implement this chapter. (2) A license described in Subsection (1) is: (a) valid for one year; (b) valid only for a single facility from which the retailer makes a remote retail sale of a cigar or pipe tobacco; and (c) renewable if a licensee meets the criteria for licensing described in Subsection (1). (3) A retailer that holds a license to sell under Section 59-14-301 does not need to obtain a license under this section to make a remote retail sale of a cigar or pipe tobacco. (4) (a) (i) Except as provided in Subsection (4)(a)(ii), the commission shall require a remote seller that is responsible under this part for collection of tax on a cigar or pipe tobacco to post a bond. (ii) A remote seller that posts a bond under Section 59-14-301 is not required to post an additional bond under this section. (b) The remote seller may post the bond required by Subsection (4)(a) in combination with any bond required by Section 59-14-201 or 59-14-803. (c) Subject to Subsection (4)(d), the commission shall determine the form and the amount of the bond. (d) The minimum amount of the bond shall be: (i) except as provided in Subsection (4)(d)(ii) or (4)(d)(iii), $500; (ii) if the remote seller posts the bond required by Subsection (4)(a) in combination with a bond required by either Section 59-14-201 or 59-14-803, $1,000; or (iii) if the remote seller posts the bond required by Subsection (4)(a) in combination with the bonds required by both Sections 59-14-201 and 59-14-803, $1,500. (5) In addition to other authorized reasons for the commission to deny or revoke a license or a license renewal under this title, the commission may deny or revoke a license to a retailer who makes or wishes to make remote retail sales of cigars or pipe tobacco if: (a) the retailer violates this title; (b) the retailer does not meet the requirements for licensure; (c) the retailer submits misleading or false information on the retailer's application for licensure; or (d) a retailer has had a license to sell any tobacco or nicotine products revoked by another state. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the additional information described in Subsection (1)(f) that a retailer shall provide in the application. (7) The commission shall charge $250 for issuing or renewing a license under this section.
Utah Code § 59-2-301.6 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.6
§ 59-2-301.6. Definition -- Assessment of property having a diminished productive value.
Status: in_force

(1) As used in this section, "diminished productive value" means that property has no, or a significantly reduced, ability to generate income as a result of: (a) a parcel size requirement established under a land use ordinance or zoning map adopted by a: (i) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes; or (ii) a county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or (b) one or more easements burdening the property. (2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether property has diminished productive value. (3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.
Utah Code § 59-18-112 — Utah Code / Title 59 / Chapter 59-18 / § 59-18-112
§ 59-18-112. Interpretation of chapter to encourage charitable gifts.
Status: in_force

This chapter shall be interpreted to effectuate the intent of the state of Utah to preserve, foster, and encourage gifts to or for the benefit of charitable organizations.
Utah Code § 59-2-1708 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1708
§ 59-2-1708. Change of ownership or legal description.
Status: in_force

(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description. (2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part. (3) Notwithstanding Subsection (1), land is withdrawn from this part if: (a) there is a change in: (i) the ownership of the land; or (ii) the legal description of the land; and (b) after a change described in Subsection (3)(a): (i) the land does not meet the requirements of Section 59-2-1703; (ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-1707 within 120 days after the day on which a change described in Subsection (3)(a) occurs; or (iii) (A) an owner of the land submits the application required by this section; and (B) the county denies the application upon review. (4) Within 30 days from the day on which a county receives an application required by this section, the county shall: (a) review the application for completion; and (b) approve or deny the application. (5) Land under an application required by this section is not withdrawn from this part for the period in which the application is under review by the county.
Utah Code § 59-2-301.3 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.3
§ 59-2-301.3. Definitions -- Assessment of real property subject to a low-income housing covenant.
Status: in_force

(1) As used in this section: (a) "Lease up period" means the period that begins the day on which residential housing located on real property subject to a low-income housing covenant is available for occupancy and ends the day on which the residential housing achieves 90% occupancy for a continuous three-month period. (b) "Low-income housing covenant" means an agreement: (i) between: (A) the Utah Housing Corporation or a government entity; and (B) an owner of real property upon which residential rental housing is located; (ii) in which the owner described in Subsection (1)(b)(i)(B) agrees to limit the amount of rent that a renter may be charged for the residential rental housing; and (iii) that is filed with the county recorder in the county in which the real property is located. (c) "Residential rental housing" means housing that: (i) is used: (A) for residential purposes; and (B) as a primary residence; and (ii) is rental property. (2) (a) A county assessor shall, in determining the fair market value of real property subject to a low-income housing covenant: (i) use the income capitalization approach, if the county assessor finds that the income capitalization approach is a valid indicator of the property's fair market value; (ii) in using the income capitalization approach: (A) calculate the property's net operating income using the reduced rent amounts that result from the low-income housing covenant; and (B) during the lease up period, account for rent loss due to vacancy and lease up costs; and (iii) take into account all other relevant factors that affect the fair market value of the property, including the information provided in accordance with Subsection (3). (b) (i) Subject to Subsection (2)(b)(ii), Subsection (2)(a) applies regardless of whether the property is complete or under construction. (ii) For a property under construction, when determining fair market value under this section, the county assessor shall take into account the impact of the low-income housing covenant on the fair market value of the property. (3) (a) On or before April 30 of each year, an owner of real property subject to a low-income housing covenant shall provide to the county assessor the following on a form approved by the commission: (i) a signed statement from the property owner that the project continues to meet the requirements of the low-income housing covenant; (ii) a certified financial operating statement for the property for the prior year; (iii) rent rolls for the property for the prior year; (iv) federal and commercial financing terms and agreements for the property; and (v) for a property under construction, actual construction costs incurred as of the lien date. (b) If the April 30 described in Subsection (3)(a) occurs before occupancy of the property or before the end of the lease up period, the property owner shall provide estimates of the information required by Subsections (3)(a)(ii) and (iii). (c) On or before March 31 each year, the county assessor shall send a copy of the form described in Subsection (3)(a) to each owner of real property subject to a low-income housing covenant located in the county. (4) If an owner of real property subject to a low-income housing covenant fails to meet the requirements of Subsection (3): (a) the assessor shall: (i) make a record of the failure to meet the requirements of Subsection (3); and (ii) make an estimate of the fair market value of the property in accordance with Subsection (2) based on information available to the assessor; and (b) subject to Subsection (5), the owner shall pay a penalty equal to the greater of: (i) $250; or (ii) 5% of the tax due on the property for that year. (5) (a) Only one penalty per year may be imposed per housing project subject to a low-income housing covenant. (b) Upon making a record of the action, and upon reasonable cause shown, an assessor may waive, reduce, or compromise the penalty imposed under Subsection (4)(b). (c) An owner is not subject to a penalty under Subsection (4) for a year in which the county assessor failed to timely comply with Subsection (3)(c).
Utah Code § 59-2-320 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-320
§ 59-2-320. Total property valuation.
Status: in_force

The county auditor shall add the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. In the appropriate column the total acreage of the county shall be shown.
Utah Code § 59-2-1707 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1707
§ 59-2-1707. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
Status: in_force

(1) Before a county assessor may assess land under this part, an owner of land eligible for assessment under this part shall submit an application described in Subsection (2) to the county assessor of the county in which the land is located. (2) An application required by Subsection (1) shall: (a) be on a form: (i) approved by the commission; and (ii) provided to an owner: (A) by the county assessor; and (B) at the request of an owner; (b) provide for the reporting of information related to this part; (c) be submitted by: (i) May 1 of the tax year in which assessment under Subsection (1) is requested if the land was not assessed under this part in the year before the application is submitted; or (ii) the date otherwise required by this part for land that before the application being submitted has been assessed under this part; (d) be signed by all of the owners of the land that under the application would be assessed under this part; (e) be accompanied by the prescribed fees made payable to the county recorder; (f) include a certification by an owner that the facts set forth in the application or signed statement are true; (g) include a statement that the application constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part; and (h) be recorded by the county recorder. (3) An application described in Subsection (2) constitutes consent by the owners of the land to the creation of a lien upon the land as provided in this part. (4) (a) If the county determines that a timely filed application is incomplete, the county shall: (i) notify the owner of the incomplete application; and (ii) allow the owner to complete the application within 30 days from the day on which the county provides notice to the owner. (b) An application that has not been completed within 30 days of the day of the notice described in Subsection (4)(a) is considered denied. (5) (a) Once the application required by Subsection (1) has been approved, the county assessor may: (i) require, by written request of the county assessor, the owner to submit a new application or a signed statement that verifies that the land qualifies for assessment under this part; or (ii) except as provided in Subsection (5)(b), require no additional signed statement or application for assessment under this part. (b) A county assessor shall require that: (i) an owner provide notice if land is withdrawn from this part as provided in Section 59-2-1705; and (ii) a new owner submit an application in accordance with this section. (c) An owner shall submit an application or signed statement required under Subsection (5)(a) by the date specified in the written request of the county assessor for the application or signed statement. (6) A certification under Subsection (2)(f) is considered as if made under oath and subject to the same penalties as provided by law for perjury. (7) (a) An owner applying for participation under this part or a purchaser or lessee that signs a statement under Subsection (8) is considered to have given consent to a field audit and review by: (i) the commission; (ii) the county assessor; or (iii) the commission and the county assessor. (b) The consent described in Subsection (7)(a) is a condition to the acceptance of an application or signed statement. (8) An owner of land eligible for assessment under this part, because a purchaser or lessee actively devotes the land to agricultural use as required by Section 59-2-1703, may qualify the land for assessment under this part by submitting, with the application described in Subsection (2), a signed statement from that purchaser or lessee certifying those facts that would be necessary to meet the requirements of Section 59-2-1703 for assessment under this part.
Utah Code § 59-7-614.10 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-614.10
§ 59-7-614.10. Nonrefundable enterprise zone tax credit.
Status: in_force

(1) As used in this section: (a) "Business entity" means a corporation that meets the definition of "business entity" as that term is defined in Section 63N-2-202. (b) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the provisions of this section, for a taxable year beginning before January 1, 2025, a business entity may claim a nonrefundable enterprise zone tax credit as described in Section 63N-2-213. (3) The enterprise zone tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to the business entity for the taxable year. (4) A business entity may carry forward a tax credit under this section for a period that does not exceed the next three taxable years, if the amount of the tax credit exceeds the business entity's tax liability under this chapter for that taxable year. (5) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-7-159, the office shall provide by electronic means the following information for each calendar year to the Office of the Legislative Fiscal Analyst: (A) the amount of tax credits provided in each development zone; (B) the number of new full-time employee positions reported to obtain tax credits in each development zone; (C) the amount of tax credits awarded for rehabilitating a building in each development zone; (D) the amount of tax credits awarded for investing in a plant, equipment, or other depreciable property in each development zone; (E) the information related to the tax credit contained in the office's latest report under Section 63N-1a-301; and (F) any other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (5)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (5)(a)(ii), reporting the information described in Subsection (5)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a)(i) in the aggregate for all development zones that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (5)(a).
Utah Code § 59-12-2102 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2102
§ 59-12-2102. Definitions.
Status: in_force

As used in this part: (1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (2) "Annexing area" means an area that is annexed into a city or town.
Utah Code § 59-13-310 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-310
§ 59-13-310. Special fuel from out of state -- Reports required -- Contents of reports.
Status: in_force

(1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing: (a) all deliveries of special fuel within the state during the preceding month; and (b) the points of origin and original destination. (2) Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission: (a) the place of the delivery of the consignment; (b) to whom the consignment was delivered; (c) the number of gallons of special fuel transported or delivered; (d) the date of delivery and the name of the consignor and of the consignee; and (e) any other information the commission may require.
Utah Code § 59-5-305 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-305
§ 59-5-305. High cost infrastructure tax credit.
Status: in_force

(1) (a) Subject to Subsection (1)(b), an infrastructure cost-burdened entity may claim a nonrefundable tax credit against severance taxes due under Part 1, Oil and Gas Severance Tax, or Part 2, Mining Severance Tax, for development of a high cost infrastructure project. (b) An infrastructure cost-burdened entity may not claim a tax credit under this section and under Section 59-7-619 or 59-10-1034 using the same tax credit certificate. (2) The tax credit under this section is the amount listed as the tax credit amount on a tax credit certificate that the office issues under Title 79, Chapter 6, Part 6, High Cost Infrastructure Development Tax Credit Act, to the infrastructure cost-burdened entity for the taxable year. (3) An infrastructure cost-burdened entity may carry forward a tax credit under this section for a period that does not exceed the next seven taxable years if the amount of the severance tax credit exceeds the infrastructure cost-burdened entity's tax liability under this chapter for that taxable year.
Utah Code § 59-14-207.6 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-207.6
§ 59-14-207.6. Unstamped cigarettes.
Status: in_force

(1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment. (2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.
Utah Code § 59-7-627 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-627
§ 59-7-627. Nonrefundable tax credits for employer-provided child care.
Status: in_force

(1) As used in this section: (a) "Eligible small business" means the same as that term is defined in Section 45F, Internal Revenue Code. (b) "Off-site qualified child care facility" means a qualified child care facility that an employer does not own, control, operate, or manage. (c) "On-site qualified child care facility" means a qualified child care facility that an employer owns, controls, operates, or manages, for the benefit of the employer's employees. (d) (i) "Qualified child care expenditure" means an amount an employer pays or incurs for: (A) the operating costs of an on-site qualified child care facility, whether the employer operates the on-site qualified child care facility or contracts with a third party provider to provide child care services at the on-site qualified child care facility; (B) entering into a contract with an off-site qualified child care facility to provide child care services for the employer's employees; or (C) entering into a contract with an intermediate entity that contracts with one or more off-site qualified child care facilities to provide child care services for the employer's employees. (ii) For an employer that operates an on-site qualified child care facility, "qualified child care expenditure" includes costs related to training employees and providing increased compensation to employees with higher levels of child care training. (e) "Qualified child care facility" means center based child care as that term is defined in Section 26B-2-401 that is located in the state. (f) "Qualified construction expenditure" means an amount an employer pays or incurs to acquire, construct, rehabilitate, or expand property: (i) for an on-site qualified child care facility; and (ii) with respect to which the employer is allowed a deduction for depreciation, or amortization in lieu of depreciation. (g) "Qualifying taxpayer" means a taxpayer that: (i) is an employer; (ii) qualifies for and claims the federal employer-provided child care tax credit described in Section 45F, Internal Revenue Code, for the current taxable year; and (iii) does not obtain payment from an employee or deduct from an employee's salary or wages for child care services, with respect to any qualified child care facility for which the taxpayer claims a tax credit under this section. (h) "Recapture event" means an employer fails to operate an on-site qualified child care facility for which the employer claims a tax credit under Subsection (2) as a child care facility for at least five consecutive taxable years after the taxable year on which the employer first claims a tax credit under Subsection (2). (i) "Third party provider" means: (i) a new child care provider; or (ii) an existing child care provider that can perform the contract without reducing the provider's existing child care services. (2) (a) A qualifying taxpayer may claim a nonrefundable tax credit equal to 20% of the qualified construction expenditures the qualifying taxpayer incurred during the taxable year. (b) A qualifying taxpayer may carry forward, to the next five taxable years, the amount of the qualifying taxpayer's tax credit described in this Subsection (2) that exceeds the qualifying taxpayer's income tax liability for the taxable year. (3) (a) A qualifying taxpayer may claim a nonrefundable tax credit equal to: (i) 30% of the qualified child care expenditures the qualifying taxpayer incurred during the taxable year, for a qualifying taxpayer that qualifies as an eligible small business for the taxable year; or (ii) 10% of the qualified child care expenditures the qualifying taxpayer incurred during the taxable year, for a qualifying taxpayer that does not qualify as an eligible small business for the taxable year. (b) A qualifying taxpayer may not carry forward or carry back the tax credit described in this Subsection (3) that exceeds the qualifying taxpayer's income tax liability for the taxable year. (4) (a) (i) If a recapture event happens within two taxable years after the first taxable year in which the qualifying taxpayer claims a tax credit under this section, a qualifying taxpayer shall repay 100% of the tax credit a qualifying taxpayer receives under this section for any taxable year. (ii) If a recapture event happens more than two taxable years but fewer than three taxable years after the first taxable year in which the qualifying taxpayer claims a tax credit under this section, a qualifying taxpayer shall repay 75% of the tax credit a qualifying taxpayer receives under this section for any taxable year. (iii) If a recapture event happens more than three taxable years but fewer than four taxable years after the first taxable year in which the qualifying taxpayer claims a tax credit under this section, a qualifying taxpayer shall repay 50% of the tax credit a qualifying taxpayer receives under this section for any taxable year. (iv) If a recapture event happens more than four taxable years but fewer than five taxable years after the first taxable year in which the qualifying taxpayer claims a tax credit under this section, a qualifying taxpayer shall repay 25% of the tax credit a qualifying taxpayer receives under this section for any taxable year. (b) A qualifying taxpayer shall make a payment for a recapture event for the taxable year in which the recapture event occurs.
Utah Code § 59-2a-701 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-701
§ 59-2a-701. Tax and tax notice charge deferral.
Status: in_force

(1) (a) In accordance with this part and after receiving an application and giving notice to the taxpayer, a county may grant a deferral to an owner who is an indigent individual on residential property. (b) In determining whether to grant an application for a deferral under this section, a county shall consider an asset transferred to a relative by an applicant for deferral, if the transfer took place during the three years before the day on which the applicant applied for deferral. (2) A county may grant a deferral described in Subsection (1) at any time: (a) after the holder of each mortgage or trust deed outstanding on the property gives written approval of the application; and (b) if the applicant is not the owner of income-producing assets that could be liquidated to pay the tax. (3) (a) Taxes and tax notice charges deferred under this part accumulate with interest and applicable recording fees as a lien against the residential property. (b) A lien described in this Subsection (3) has the same legal status as a lien described in Section 59-2-1325. (c) To release the lien described in this Subsection (3), an owner shall pay the total amount subject to the lien: (i) upon the owner selling or otherwise disposing of the residential property; or (ii) when the residential property is no longer the owner's primary residence. (d) (i) Notwithstanding Subsection (3)(c), an owner that receives a deferral does not have to pay the deferred taxes, deferred tax notice charges, or applicable recording fees when the residential property transfers: (A) to the owner's surviving spouse as a result of the owner's death; or (B) between the owner and a trust described in Section 59-2a-109 for which the owner is the grantor. (ii) After the residential property transfers to the owner's surviving spouse, the deferred taxes, deferred tax notice charges, and applicable recording fees are due: (A) upon the surviving spouse selling or otherwise disposing of the residential property; or (B) when the residential property is no longer the surviving spouse's primary residence. (e) When the deferral period ends: (i) the lien becomes due and subject to the collection procedures described in Section 59-2-1331; and (ii) the date of levy is the date that the deferral period ends. (4) (a) If a county grants an owner more than one deferral for the same single-family residence, the county is not required to submit for recording more than one lien. (b) Each subsequent deferral relates back to the date of the initial lien filing. (5) (a) For each residential property for which the county grants a deferral, the county treasurer shall maintain a record that is an itemized account of the total amount of deferred property taxes and deferred tax notice charges subject to the lien. (b) The record described in this Subsection (5) is the official record of the amount of the lien. (6) Taxes and tax notice charges deferred under this part bear interest at a rate equal to 50% of the rate described in Subsections 59-2-1331(2)(c) and (d).
Utah Code § 59-5-215 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-215
§ 59-5-215. Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.
Status: in_force

(1) Except as provided in Section 51-9-305, 51-9-306, or 51-9-1102, or Subsection 59-5-202(5), a tax imposed and collected under Section 59-5-202 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund. (2) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer from the General Fund to the State Reinvestment Restricted Account created in Section 51-9-1102 the amount credited to the General Fund under Subsection (1) that exceeds $11,526,000.
Utah Code § 59-1-1006 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1006
§ 59-1-1006. Application to jeopardy assessments and property tax.
Status: in_force

The provisions of Section 59-1-1004 do not apply to jeopardy assessments authorized by Sections 59-1-701 through 59-1-707. The provisions of this part do not apply to Title 59, Chapter 2, Property Tax Act.
Utah Code § 59-14-305 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-305
§ 59-14-305. Credit or refund for cigarette rolling machine operator.
Status: in_force

(1) A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if: (a) a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling machine operator; and (b) the cigarette rolling machine operator pays a tax under Section 59-14-302 on the tobacco that the cigarette rolling machine operator: (i) purchases or is provided with under Subsection (1)(a); and (ii) uses to produce a cigarette from the cigarette rolling machine. (2) The credit under this section is the lesser of: (a) the tax paid under Subsection (1)(a); or (b) the tax paid under Subsection (1)(b). (3) A cigarette rolling machine operator that claims a credit or refund under this section shall: (a) keep in a form prescribed by the commission books and records that are necessary to establish the tax paid under Subsection (1)(a) and the tax paid under Subsection (1)(b) for purposes of calculating the credit or refund the cigarette rolling machine operator may claim; (b) keep the books and records described in Subsection (3)(a) for the time period during which an assessment may be made under Section 59-1-1408; and (c) open the books and records for examination at any time by: (i) the commission; or (ii) an agent or representative the commission designates.
Utah Code § 59-2-1706 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1706
§ 59-2-1706. Land included as urban farming.
Status: in_force

(1) (a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming. (b) The land described in Subsection (1)(a) shall be included in determining if the land meets the production requirement in Subsection 59-2-1702(1)(b)(i) or the gross sales requirement in Subsection 59-2-1702(1)(b)(ii), as applicable. (2) (a) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming. (b) Land described in Subsection (2)(a) shall be valued, assessed, and taxed in accordance with this chapter other than this part. (c) The exclusion from assessment under this part of land described in Subsection (2)(a) that is part of a parcel does not disqualify any remaining portion of the land that meets the requirements of Section 59-2-1703 from assessment under this part.
Utah Code § 59-12-1305 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1305
§ 59-12-1305. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-2a-107 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-107
§ 59-2a-107. Claim disallowed if residence obtained for purpose of receiving benefits.
Status: in_force

A claim shall be disallowed if the commission or county finds that the claimant received title to a residence primarily for the purpose of receiving benefits under this chapter.
Utah Code § 59-7-706 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-706
§ 59-7-706. Distribution and credit of revenues.
Status: in_force

Revenues collected or received by the commission under this part shall be deposited daily with the state treasurer and distributed and credited as provided in Section 59-10-544.
Utah Code § 59-10-1007 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1007
§ 59-10-1007. Recycling market development zones tax credits.
Status: in_force

(1) Subject to other provisions of this section, a claimant, estate, or trust in a recycling market development zone as defined in Section 19-13-102 may claim the following nonrefundable tax credits: (a) a tax credit equal to the product of the percentage listed in Subsection 59-10-104(2) and the purchase price paid for machinery and equipment used directly in: (i) commercial composting; or (ii) manufacturing facilities or plant units that: (A) manufacture, process, compound, or produce recycled items of tangible personal property for sale; or (B) reduce or reuse postconsumer waste material; and (b) a tax credit equal to the lesser of: (i) 20% of net expenditures to third parties for rent, wages, supplies, tools, test inventory, and utilities made by the claimant, estate, or trust for establishing and operating recycling or composting technology in the state; and (ii) $2,000. (2) (a) To claim a tax credit described in Subsection (1), the claimant, estate, or trust shall receive from the Department of Environmental Quality a written certification, on a form approved by the commission, that includes: (i) a statement that the claimant, estate, or trust is operating within the boundaries of a recycling market development zone; (ii) for a claim of the tax credit described in Subsection (1)(a): (A) the type of the machinery and equipment that the claimant, estate, or trust purchased; (B) the date that the claimant, estate, or trust purchased the machinery and equipment; (C) the purchase price for the machinery and equipment; (D) the total purchase price for all machinery and equipment for which the claimant, estate, or trust is claiming a tax credit; (E) the amount of the claimant's, estate's, or trust's tax credit; and (F) a statement that the machinery and equipment are integral to the composting or recycling process; and (iii) for a claim of the tax credit described in Subsection (1)(b): (A) the type of net expenditure that the claimant, estate, or trust made to a third party; (B) the date that the claimant, estate, or trust made the payment to a third party; (C) the amount that the claimant, estate, or trust paid to each third party; (D) the total amount that the claimant, estate, or trust paid to all third parties; (E) a statement that the net expenditures support the establishment and operation of recycling or composting technology in the state; and (F) the amount of the claimant's, estate's, or trust's tax credit. (b) (i) The Department of Environmental Quality shall provide a claimant, estate, or trust seeking to claim a tax credit under Subsection (1) with a copy of the written certification. (ii) The claimant, estate, or trust shall retain a copy of the written certification for the same period of time that a person is required to keep books and records under Section 59-1-1406. (c) The Department of Environmental Quality shall submit to the commission an electronic list that includes: (i) the name and identifying information of each claimant, estate, or trust to which the Department of Environmental Quality issues a written certification; and (ii) for each claimant, estate, or trust, the amount of each tax credit listed on the written certification. (3) A claimant, estate, or trust may not claim a tax credit under Subsection (1)(a), Subsection (1)(b), or both that exceeds 40% of the claimant's, estate's, or trust's state income tax liability as the tax liability is calculated: (a) for the taxable year in which the claimant, estate, or trust made the purchases or payments; (b) before any other tax credits the claimant, estate, or trust may claim for the taxable year; and (c) before the claimant, estate, or trust claims a tax credit authorized by this section. (4) The commission shall make rules governing what information a claimant, estate, or trust shall file with the commission to verify the entitlement to and amount of a tax credit. (5) Except as provided in Subsections (6) through (8), a claimant, estate, or trust may carry forward, to the next three taxable years, the amount of a tax credit described in Subsection (1)(a) that the claimant, estate, or trust does not use for the taxable year. (6) A claimant, estate, or trust may not claim or carry forward a tax credit described in Subsection (1)(a) in a taxable year during which the claimant, estate, or trust claims or carries forward a tax credit under Section 63N-2-213. (7) A claimant, estate, or trust may not claim a tax credit described in Subsection (1)(b) in a taxable year during which the claimant, estate, or trust claims or carries forward a tax credit under Section 63N-2-213.
Utah Code § 59-22-401 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-401
§ 59-22-401. Availability of master settlement agreement.
Status: in_force

The commission shall provide a copy of the Master Settlement Agreement for review or purchase to any person upon request and may charge a fee for doing so in accordance with Subsection 59-1-210(26).
Utah Code § 59-1-1801 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1801
§ 59-1-1801. Definitions.
Status: in_force

As used in this part: (1) "Participating payee" means the same as that term is defined in 26 U.S.C. Sec. 6050W. (2) "Payment settlement entity" means the same as that term is defined in 26 U.S.C. Sec. 6050W.
Utah Code § 59-31-202 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-202
§ 59-31-202. Issuance of license.
Status: in_force

1/1/2027 (1) The commission shall issue a fixed location license to sell a specialized product to a retailer that submits an application, on a form created by the commission, that includes: (a) the retailer's name; (b) the address of the location permitted under Section 4-41-103.3 or Section 4-45-104 where the retailer sells the specialized product; and (c) any other information the commission requires to implement this chapter. (2) A fixed location license is: (a) valid at only one fixed business address; (b) valid for three years; and (c) renewable if a licensee meets the criteria for licensing described in Subsection (1). (3) The commission may charge a $50 fee for issuing or renewing a license under this section to offset the costs of administration. (4) The license under this section is in addition to a permit required under Section 4-41-103.3. (5) (a) The commission shall maintain a public list that includes the identity of each retailer licensed under this section. (b) The list shall: (i) include the type of license possessed; and (ii) be updated by the commission at least once per quarter. (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules necessary to administer this chapter, including rules to: (a) issue a temporary, nonrenewable license to a fixed location license holder; and (b) establish the additional information described in Subsection (1)(c) that a retailer shall provide in the application described in Subsection (1).
Utah Code § 59-7-621 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-621
§ 59-7-621. Nonrefundable rural job creation tax credit.
Status: in_force

(1) As used in this section, "office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax credit for rural job creation as provided in this section. (3) The tax credit under this section is the amount listed as the tax credit amount on a tax credit certificate that the office issues under Title 63N, Chapter 4, Part 3, Utah Rural Jobs Act, to the taxpayer for the taxable year. (4) If the amount of a tax credit under this section exceeds the taxpayer's tax liability under this chapter for the taxable year in which the taxpayer claims the tax credit, the taxpayer may carry forward the tax credit for: (a) the next seven taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made before November 1, 2022; or (b) the next four taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made on or after November 1, 2022.
Utah Code § 59-10-1037 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1037
§ 59-10-1037. Nonrefundable enterprise zone tax credit.
Status: in_force

(1) As used in this section: (a) "Business entity" means a claimant, estate, or trust that meets the definition of "business entity" as that term is defined in Section 63N-2-202. (b) "Office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the provisions of this section, for a taxable year beginning before January 1, 2025, a business entity may claim a nonrefundable enterprise zone tax credit as described in Section 63N-2-213. (3) The enterprise zone tax credit under this section is the amount listed as the tax credit amount on the tax credit certificate that the office issues to the business entity for the taxable year. (4) A business entity may carry forward a tax credit under this section for a period that does not exceed the next three taxable years, if the amount of the tax credit exceeds the business entity's tax liability under this chapter for that taxable year. (5) (a) (i) To assist the Revenue and Taxation Interim Committee with the review required by Section 59-10-137, the office shall provide by electronic means the following information, if available to the office, for each calendar year to the Office of the Legislative Fiscal Analyst: (A) the amount of tax credits provided in each development zone; (B) the number of new full-time employee positions reported to obtain tax credits in each development zone; (C) the amount of tax credits awarded for rehabilitating a building in each development zone; (D) the amount of tax credits awarded for investing in a plant, equipment, or other depreciable property in each development zone; (E) the information related to the tax credit contained in the office's latest report under Section 63N-1a-306; and (F) other information that the Office of the Legislative Fiscal Analyst requests. (ii) In providing the information described in Subsection (5)(a)(i), the office shall redact information that identifies a recipient of a tax credit under this section. (iii) If, notwithstanding the redactions made under Subsection (5)(a)(ii), reporting the information described in Subsection (5)(a)(i) might disclose the identity of a recipient of a tax credit, the office may file a request with the Revenue and Taxation Interim Committee to provide the information described in Subsection (5)(a)(i) in the aggregate for all development zones that receive the tax credit under this section. (b) The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation Interim Committee a summary and analysis of the information provided to the Office of the Legislative Fiscal Analyst by the office under Subsection (5)(a).
Utah Code § 59-10-1306 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1306
§ 59-10-1306. Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
Status: in_force

(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Pamela Atkinson Homeless Account as provided in this part. (2) The commission shall: (a) determine annually the total amount of contributions designated in accordance with this section; and (b) credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-16-301.
Utah Code § 59-10-201 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-201
§ 59-10-201. Taxation of resident trusts and estates.
Status: in_force

(1) Except as provided in Subsection (2), a tax determined in accordance with the rate prescribed by Subsection 59-10-104(2)(b) is imposed for each taxable year on the state taxable income of each resident estate or trust. (2) The following are not subject to a tax imposed by this part: (a) a resident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or (b) a resident trust taxed as a corporation. (3) A resident estate or trust shall be allowed the credit provided in Section 59-10-1003, relating to an income tax imposed by another state, except that the limitation shall be computed by reference to the taxable income of the estate or trust. (4) The property of the Utah Educational Savings Plan established in Title 53H, Chapter 10 Utah Education Savings, and the Utah Educational Savings Plan's income from operations and investments are exempt from all taxation by the state under this chapter.
Utah Code § 59-12-1407 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-1407
§ 59-12-1407. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-36-301 — Utah Code / Title 59 / Chapter 59-36 / § 59-36-301
§ 59-36-301. TIF entity reporting requirements.
Status: in_force

(1) On or before January 1, 2027, a TIF entity shall submit to the program manager for each project area: (a) the project area plan; (b) the project area budget; (c) applicable interlocal agreements; and (d) a map of each project area. (2) A TIF entity shall submit the information described in Subsection (1) for a new project area created after January 1, 2027, before January 1 of the year after the year in which the project area is created. (3) On January 1, 2028, and on each January 1 thereafter, a TIF entity shall submit to the program manager a summary of the progress of each project area. (4) The program manager shall establish the manner in which a TIF entity shall submit the information described in Subsections (1) through (3). (5) Annually, the program manager shall collect, with input from the county and the TIF entities: (a) an assessment of the change in the project area's value, including: (i) the taxable value from the established base year; (ii) the estimated current assessed value; and (iii) the percentage change between the base taxable value and the estimated current assessed value; (b) (i) if the TIF entity has received tax increment from a project area, the amount of tax increment by calendar year, including: (A) a comparison of the actual tax increment received for each year to the forecasted tax increment for each year when the TIF entity created the project area; (B) the TIF entity's historical receipts and expenditures of tax increment for each project area budget; (C) a list of each taxing entity that imposes a tax within the project area; (D) a description of the benefits that each taxing entity receives from the project area; and (E) the percentage of additional value that each taxing entity provides to the project area; or (ii) if the TIF entity has not yet received tax increment from an approved project area: (A) the year in which the TIF entity expects to begin receiving tax increment for the project area; (B) a list of each taxing entity that imposes a tax within the project area; (C) a description of the benefits that each taxing entity is expected to receive from the project area; and (D) the percentage of additional value that each taxing entity provides to the project area; (c) the total amount of tax increment a TIF entity may receive from the project area cumulatively and from each taxing entity; (d) the total amount of tax increment the TIF entity pays to a taxing entity, if applicable; (e) a TIF entity's outstanding principal on bonds or loans for project area costs; (f) a description of current and anticipated project area development, including: (i) any significant infrastructure development, site development, participation agreements, or vertical construction within the project area; and (ii) other details of TIF entity action and development within the project area, including: (A) the total acreage developed after the TIF entity established the project area; (B) the total undeveloped acreage the TIF entity expects to develop before the project area is dissolved; (C) the percentage of residential development, if applicable; and (D) the total number of housing units authorized, if applicable; (g) a summary of the portions of the project area plan and the budget that include: (i) the number of years remaining that the TIF entity may receive tax increment from the project area; (ii) the estimated amount of tax increment that the TIF entity is authorized to receive from the project area for the current calendar year; and (iii) the estimated amount of tax increment to be paid to the TIF entity for the next calendar year; and (h) a description of how the receipt of tax increment during the previous year furthered the goals, policies, and purposes of the project area. (6) The provisions of this section apply regardless of when the project area is created. (7) Any information a TIF entity submits in accordance with this section is for informational purposes only.
Utah Code § 59-10-509 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-509
§ 59-10-509. Notice of qualification as fiduciary.
Status: in_force

Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give the commission such notice of qualification in such capacity as the commission may by rule require.
Utah Code § 59-10-103.1 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-103.1
§ 59-10-103.1. Information to be contained on individual income tax returns or booklets.
Status: in_force

(1) The commission shall print the phrase "all state income tax dollars support education, children, and individuals with disabilities" on: (a) the first page of an individual income tax return; and (b) the cover page of an individual income tax forms and instructions booklet. (2) The commission shall include on an individual income tax return a statement for a property owner to declare that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for that property owner's primary residence. (3) (a) The commission shall include in each instruction booklet information about the option to register as a donor, as that term is defined in Section 26B-8-301, and instructions for accessing a donor registry established under Section 26B-8-319. (b) The commission shall include on the commission's website information about the option to register as a donor, as that term is defined in Section 26B-8-301, and a link to a website for a donor registry established under Section 26B-8-319. (c) The requirements in Subsections (3)(a) and (b) do not apply if the commission provides information in each instruction booklet and on the commission's website in connection with a comprehensive plan described in Section 26B-1-437.
Utah Code § 59-12-407 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-407
§ 59-12-407. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-28-108 — Utah Code / Title 59 / Chapter 59-28 / § 59-28-108
§ 59-28-108. Military Installation Development Authority exemption.
Status: in_force

Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the MIDA accommodations tax imposed under Section 63H-1-205.
Utah Code § 59-30-103 — Utah Code / Title 59 / Chapter 59-30 / § 59-30-103
§ 59-30-103. Collection of electric vehicle charging tax.
Status: in_force

(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection. (2) A charging station operator required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax. (3) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.
Utah Code § 59-32-101 — Utah Code / Title 59 / Chapter 59-32 / § 59-32-101
§ 59-32-101. Definitions.
Status: in_force

As used in this chapter: (1) "Barrel" means an amount equal to 42 gallons of oil at atmospheric pressure and at a temperature of 60 degrees Fahrenheit. (2) "Condensate" means hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir and are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators. (3) "Crude oil" means hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced at the wellhead in liquid form. (4) "Development well" means the same at that term is defined in Section 59-5-101. (5) (a) "Gas" means: (i) natural gas; (ii) natural gas liquids; or (iii) any mixture of natural gas and natural gas liquids. (b) "Gas" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form. (6) "MCF" means an amount equal to 1,000 cubic feet of gas at a pressure of 14.73 pounds per square inch and at a temperature of 60 degrees Fahrenheit. (7) "Natural gas" means hydrocarbons, other than oil and natural gas liquids, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form. (8) "Natural gas liquids" means hydrocarbons, regardless of gravity, that are separated from natural gas as liquids in gas processing plants through the process of condensation, absorption, adsorption, or other methods. (9) (a) "Oil" means: (i) crude oil; (ii) condensate; or (iii) any mixture of crude oil and condensate. (b) "Oil" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form. (10) (a) "Oil or gas mitigation fee" means any fee or tax, whether one-time or ongoing, that is imposed by a county on oil or gas producers for purposes of mitigating the direct impacts of oil or gas production on county roads. (b) "Oil or gas mitigation fee" includes: (i) a transportation service fee or other fee established under Title 17, Chapter 27a, County Land Use, Development, and Management Act, meeting the requirements of Subsection (10)(a); and (ii) an impact fee established under Title 11, Chapter 36a, Impact Fees Act, meeting the requirements of Subsection (10)(a). (c) "Oil or gas mitigation fee" does not include the tax imposed by this chapter. (11) "Produced" means extracted at the wellhead. (12) "Producer" means the operator of the well from which oil or gas is produced. (13) "Qualifying road" means a paved public road that is: (a) a class B road as described in Section 72-3-103; or (b) a class C road as described in Section 72-3-104. (14) "Qualifying special service district" means a special service district under Title 17D, Chapter 1, Special Service District Act, that provides construction, repair, maintenance, or improvements for public roads. (15) "Recipient county" means a county that receives revenue collected from the tax imposed by this chapter. (16) "Stripper well" means the same as that term is defined in Section 59-5-101. (17) "Wildcat well" means the same as that term is defined in Section 59-5-101.
Utah Code § 59-5-201 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-201
§ 59-5-201. Definitions.
Status: in_force

As used in this part: (1) (a) "Metalliferous minerals" includes any ore, metal, or other substance containing the following: (i) aluminum; (ii) antimony; (iii) arsenic; (iv) barium; (v) beryllium; (vi) bismuth; (vii) boron; (viii) cadmium; (ix) calcium; (x) cerium; (xi) cesium; (xii) chromium; (xiii) cobalt; (xiv) columbium; (xv) copper; (xvi) gallium; (xvii) germanium; (xviii) gold; (xix) hafnium; (xx) indium; (xxi) iridium; (xxii) iron; (xxiii) lanthanum; (xxiv) lead; (xxv) lithium; (xxvi) manganese; (xxvii) mercury; (xxviii) molybdenum; (xxix) nickel; (xxx) osmium; (xxxi) palladium; (xxxii) platinum; (xxxiii) praseodymium; (xxxiv) rare earth metals; (xxxv) rhenium; (xxxvi) rhodium; (xxxvii) rubidium; (xxxviii) ruthenium; (xxxix) samarium; (xl) scandium; (xli) selenium; (xlii) silicon; (xliii) silver; (xliv) sodium; (xlv) strontium; (xlvi) tantalum; (xlvii) tellurium; (xlviii) thallium; (xlix) thorium; (l) tin; (li) titanium; (lii) tungsten; (liii) uranium; (liv) vanadium; (lv) yttrium; (lvi) zinc; or (lvii) zirconium. (b) "Metalliferous minerals" does not include: (i) chloride compounds or salts; (ii) potash; (iii) rock, sand, gravel, and stone products; (iv) gypsum; (v) sulfur or sulfuric acid; (vi) gem stones; (vii) ammonium nitrate; (viii) carbon dioxide; (ix) oil, gas, coal, and all carboniferous materials; or (x) phosphate. (2) "Mine" means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise. (3) "Mining" means the act, process, or work of extracting minerals from their natural occurring environment or from a mine, and transporting or moving those minerals to the point of processing, use, or sale. "Mining" includes the process of leaching minerals from their naturally occurring deposit. (4) "Ore" means raw materials in their natural state or condition prior to beneficiation or processing, and includes mined raw materials extracted prior to further processing. "Ore" includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater.
Utah Code § 59-9-102.5 — Utah Code / Title 59 / Chapter 59-9 / § 59-9-102.5
§ 59-9-102.5. Offset for occupational health and safety related donations.
Status: in_force

(1) As used in this section: (a) "Occupational health and safety center" means the Rocky Mountain Center for Occupational and Environmental Health created in Title 53H, Chapter 5, Part 2, Rocky Mountain Center for Occupational and Environmental Health. (b) "Qualified donation" means a donation that is: (i) cash; (ii) given directly to an occupational health and safety center; and (iii) given exclusively for the purpose of: (A) supporting undergraduate or graduate level education and training in fields of: (I) safety and ergonomics; (II) industrial hygiene; (III) occupational health nursing; (IV) occupational injury prevention; and (V) occupational medicine; (B) providing continuing education programs for employers designed to promote workplace safety; and (C) paying reasonable administrative, personnel, equipment, and overhead costs of the occupational health and safety center. (c) "Workers' compensation insurer" means an admitted insurer writing workers' compensation insurance in this state that is required to pay the premium assessment imposed under Subsection 59-9-101(2). (2) (a) A workers' compensation insurer may offset against the premium assessment imposed under Subsection 59-9-101(2) an amount equal to the lesser of: (i) the total of qualified donations made by the workers' compensation insurer in the calendar year for which the premium assessment is calculated; and (ii) .20% of the workers' compensation insurer's total workers' compensation premium income as defined in Subsection 59-9-101(2)(b) in the calendar year for which the premium assessment is calculated. (b) The offset provided under this Subsection (2) shall be allocated in proportion to the percentages provided in Subsection 59-9-101(2)(c). (3) An occupational health and safety center shall: (a) provide a workers' compensation insurer a receipt for any qualified donation made by the workers' compensation insurer to the occupational health and safety center; and (b) expend money received by a qualified donation: (i) for the purposes described in Subsection (1)(b)(iii); and (ii) in a manner that can be audited to ensure that the money is expended for the purposes described in Subsection (1)(b)(iii).
Utah Code § 59-10-546 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-546
§ 59-10-546. Application of former law.
Status: in_force

Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act, in respect of taxable years commencing before January 1, 1973.
Utah Code § 59-12-355 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-355
§ 59-12-355. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
Status: in_force

(1) For purposes of this section: (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a city or town. (2) (a) Except as provided in Subsection (2)(c), if, on or after July 1, 2004, a city or town enacts or repeals a tax or changes the rate of a tax under this part, or if the Point of the Mountain State Land Authority imposes or repeals a tax under Subsection 59-12-352(6) or changes the rate of the tax, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the city or town. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the city or town will enact or repeal a tax or change the rate of a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) Notwithstanding Subsection (2)(a), for a transaction described in Subsection (2)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under: (I) Section 59-12-352; or (II) Section 59-12-353. (ii) Notwithstanding Subsection (2)(a), for a transaction described in Subsection (2)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under: (I) Section 59-12-352; or (II) Section 59-12-353. (iii) Subsections (2)(c)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i). (3) (a) Except as provided in Subsection (3)(c), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the city or town that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax. (c) (i) Notwithstanding Subsection (3)(a), for a transaction described in Subsection (3)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under: (I) Section 59-12-352; or (II) Section 59-12-353. (ii) Notwithstanding Subsection (3)(a), for a transaction described in Subsection (3)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under: (I) Section 59-12-352; or (II) Section 59-12-353. (iii) Subsections (3)(c)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i).
Utah Code § 59-1-1715 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1715
§ 59-1-1715. Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.
Status: in_force

(1) Before a depository institution secures an amount subject to levy in a delinquent taxpayer's account in accordance with Section 59-1-1708 and except as provided in Subsection (2), a depository institution may not disclose or provide notice to an account holder at the depository institution that the depository institution: (a) provided information to the commission or the commission provided information to the depository institution in relation to the account holder or the account holder's account in accordance with this part; or (b) took an action in relation to the account holder or the account holder's account in accordance with this part. (2) A depository institution may provide information to an account holder describing the depository institution's duties under this part if the information the depository institution provides does not identify that the depository institution: (a) provides or has provided information to the commission in relation to a particular account holder or account holder's account in accordance with this part; or (b) takes or has taken an action in relation to a particular account holder or account holder's account in accordance with this part.
Utah Code § 59-2-510 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-510
§ 59-2-510. Separation of land.
Status: in_force

Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.
Utah Code § 59-24-104 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-104
§ 59-24-104. Payment of tax.
Status: in_force

(1) The tax imposed by Section 59-24-103.5 shall be paid by a radioactive waste facility that receives radioactive waste for disposal or reprocessing. (2) The payment shall be accompanied by the form prescribed by the commission. (3) Except as otherwise provided in this chapter, the payment shall be paid quarterly on or before the last day of the month next succeeding each calendar quarterly period.
Utah Code § 59-1-612 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-612
§ 59-1-612. Formal hearing to exhaust administrative remedies.
Status: in_force

A party has not exhausted the party's administrative remedies in accordance with Section 63G-4-401 unless: (1) the party requests a formal hearing within the time period provided by law; and (2) the commission has issued a final unappealable administrative order.
Utah Code § 59-7-313 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-313
§ 59-7-313. Valuation of property for inclusion in property factor.
Status: in_force

(1) Property owned by the taxpayer is valued at its original cost. (2) Property rented by the taxpayer is valued at eight times the net annual rental rate. (3) Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals. (4) Property owned or rented by an airline is valued as provided in this section, subject to the calculation required by Subsection 59-7-312(2).
Utah Code § 59-2a-203 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-203
§ 59-2a-203. Time for filing claim for renter's credit -- One claimant per household per year.
Status: in_force

(1) The commission may not allow or pay a renter's credit unless the claim is actually filed with, and in the possession of, the commission on or before December 31 of each calendar year. (2) Only one claimant per household per calendar year is entitled to payment under this part.
Utah Code § 59-10-1405 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1405
§ 59-10-1405. Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority.
Status: in_force

(1) (a) Except as provided in Subsection (3), in determining the taxable income of a nonresident pass-through entity taxpayer, an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity shall be made in accordance with this Subsection (1). (b) For a nonresident pass-through entity taxpayer of a pass-through entity except for a pass-through entity that is an S corporation, the nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit is: (i) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the nonresident pass-through entity taxpayer's distributive share of the item of income, gain, loss, deduction, or credit: (A) for federal income tax purposes; (B) determined under Section 704 et seq., Internal Revenue Code; and (C) derived from or connected with Utah sources; or (ii) if the item of income, gain, loss, deduction, or credit is not required to be taken into account separately for federal income tax purposes, determined in accordance with the nonresident pass-through entity taxpayer's distributive share of income, gain, loss, deduction, or credit: (A) relating to the pass-through entity generally; (B) for federal income tax purposes; (C) under Section 704 et seq., Internal Revenue Code; and (D) derived from or connected with Utah sources. (c) For a nonresident pass-through entity taxpayer of a pass-through entity that is an S corporation, the nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit is: (i) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the nonresident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit: (A) for federal income tax purposes; (B) determined under Section 1366 et seq., Internal Revenue Code; and (C) derived from or connected with Utah sources; or (ii) if the item of income, gain, loss, deduction, or credit is not required to be taken into account separately for federal income tax purposes, determined in accordance with the nonresident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit: (A) relating to the pass-through entity generally; (B) for federal income tax purposes; (C) under Section 1366 et seq., Internal Revenue Code; and (D) derived from or connected with Utah sources. (2) In determining the source of a nonresident pass-through entity taxpayer's income, the following provisions in a pass-through entity agreement may not be considered: (a) a provision that allocates to the nonresident pass-through entity taxpayer, as income, gain, or credit from a source outside this state, a greater proportion of the nonresident pass-through entity taxpayer's share of income, gain, or credit of the pass-through entity than the ratio of income, gain, or credit of the pass-through entity from sources outside this state to income, gain, or credit of the pass-through entity from all sources; or (b) a provision that allocates to the nonresident pass-through entity taxpayer a greater proportion of an item of loss or deduction of the pass-through entity derived from or connected with Utah sources than the taxpayer's share of loss or deduction generally: (i) relating to the pass-through entity; and (ii) for federal income tax purposes. (3) The commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, authorize the use of a calculation other than the calculation provided in Subsection (1), for determining a nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity derived from or connected with Utah sources if: (a) the nonresident pass-through entity taxpayer applies to the commission; and (b) the commission finds that the use of the calculation is appropriate and equitable.
Utah Code § 59-10-1323 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1323
§ 59-10-1323. Contribution to the Statewide Hunger Relief Fund.
Status: in_force

(1) (a) There is created an expendable special revenue fund known as the "Statewide Hunger Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2). (2) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2025, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to be: (a) deposited into the Statewide Hunger Relief Fund; and (b) disbursed to the Utah Food Bank for the purpose of fighting hunger statewide. (3) At least once each year, the commission shall disburse from the Statewide Hunger Relief Fund all money deposited into the fund since the last disbursement to the Utah Food Bank.
Utah Code § 59-22-304 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-304
§ 59-22-304. Released claims.
Status: in_force

(1) "Released Claims," which is referenced in Subsection 59-22-202(7), is defined in the Master Settlement Agreement as follows:""Released Claims" means:(1) for past conduct, acts or omissions, including any damages incurred in the future arising from such past conduct, acts or omissions, those Claims directly or indirectly based on, arising out of or in any way related, in whole or in part, to (A) the use, sale, distribution, manufacture, development, advertising, marketing or health effects of, (B) the exposure to, or (C) research, statements, or warnings regarding, Tobacco Products, including, but not limited to, the Claims asserted in the actions identified in Exhibit D, or any comparable Claims that were, could be or could have been asserted now or in the future in those actions or in any comparable action in federal, state or local court brought by a Settling State or a Releasing Party, whether or not such Settling State or Releasing Party has brought such action, except for claims not asserted in the actions identified in Exhibit D for outstanding liability under existing licensing, or similar, fee laws or existing tax laws, but not excepting claims for any tax liability of the Tobacco-Related Organizations or of any Released Party with respect to such Tobacco-Related Organizations, which claims are covered by the release and covenants set forth in this Agreement;(2) for future conduct, acts or omissions, only those monetary Claims directly or indirectly based on, arising out of or in any way related to, in whole or in part, the use of or exposure to Tobacco Products manufactured in the ordinary course of business, including without limitation any future Claims for reimbursement of health care costs allegedly associated with the use of or exposure to Tobacco Products." (2) Exhibit D is a list of the titles and docket numbers of the lawsuits brought by states against tobacco manufacturers and the courts in which those lawsuits were filed as of the date that the Master Settlement Agreement was entered into.
Utah Code § 59-7-302 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-302
§ 59-7-302. Definitions -- Determination of taxpayer status.
Status: in_force

(1) As used in this part, unless the context otherwise requires: (a) "Aircraft type" means a particular model of aircraft as designated by the manufacturer of the aircraft. (b) "Airline" means the same as that term is defined in Section 59-2-102. (c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during the airline's tax period. (d) "Business income" means income that: (i) is apportionable under the United States Constitution and is not allocated under the laws of this state, including income arising from: (A) a transaction or activity in the regular course of the taxpayer's trade or business; and (B) tangible and intangible property, if the acquisition, management, employment, development, or disposition of the property is or was related to the operation of the taxpayer's trade or business; or (ii) would be allocable to this state under the United States Constitution, but is apportioned rather than allocated in accordance with the laws of this state. (e) "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed. (f) "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. (g) "Excluded NAICS code" means a NAICS code of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, within: (i) NAICS Code 211120, Crude Petroleum Extraction; (ii) NAICS Industry Group 2121, Coal Mining; (iii) NAICS Industry Group 2212, Natural Gas Distribution; (iv) NAICS Subsector 311, Food Manufacturing; (v) NAICS Industry Group 3121, Beverage Manufacturing; (vi) NAICS Code 327310, Cement Manufacturing; (vii) NAICS Subsector 482, Rail Transportation; (viii) NAICS Code 512110, Motion Picture and Video Production; (ix) NAICS Subsection 515, Broadcasting (except Internet); or (x) NAICS Code 522110, Commercial Banking. (h) (i) Except as provided in Subsection (1)(h)(ii), "mobile flight equipment" means the same as that term is defined in Section 59-2-102. (ii) "Mobile flight equipment" does not include: (A) a spare engine; or (B) tangible personal property described in Subsection 59-2-102(26) owned by an air charter service or an air contract service. (i) "Nonbusiness income" means all income other than business income. (j) "Optional apportionment taxpayer" means a taxpayer described in Subsection (3). (k) "Phased-in sales factor weighted taxpayer" means a taxpayer that: (i) is not a sales factor weighted taxpayer; (ii) does not meet the definition of an optional apportionment taxpayer; or (iii) for a taxable year beginning on or after January 1, 2020: (A) meets the definition of an optional apportionment taxpayer; and (B) apportioned business income using the method described in Subsection 59-7-311(4) during the previous taxable year. (l) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241. (m) "Sales" means all gross receipts of the taxpayer not allocated under Sections 59-7-306 through 59-7-310. (n) "Sales factor weighted taxpayer" means a taxpayer described in Subsection (2). (o) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. (p) "Transportation revenue" means revenue an airline earns from: (i) transporting a passenger or cargo; or (ii) from miscellaneous sales of merchandise as part of providing transportation services. (q) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the borders of this state: (i) during the airline's tax period; and (ii) from flight stages that originate or terminate in this state. (2) (a) A taxpayer is a sales factor weighted taxpayer if the taxpayer apportioned business income using the method described in Subsection 59-7-311(2) during the previous taxable year or if, regardless of the number of economic activities the taxpayer performs, the taxpayer generates greater than 50% of the taxpayer's total sales everywhere from economic activities that are classified in a NAICS code of the 2002 or 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, other than: (i) a NAICS code within NAICS Sector 21, Mining; (ii) a NAICS code within NAICS Industry Group 2212, Natural Gas Distribution; (iii) a NAICS code within NAICS Sector 31-33, Manufacturing, except: (A) NAICS Industry Group 3254, Pharmaceutical and Medicine Manufacturing; (B) NAICS Industry Group 3333, Commercial and Service Industry Machinery Manufacturing; (C) NAICS Subsector 334, Computer and Electronic Product Manufacturing; and (D) NAICS Code 336111, Automobile Manufacturing; (iv) a NAICS code within NAICS Sector 48-49, Transportation and Warehousing; (v) a NAICS code within NAICS Sector 51, Information, except NAICS Subsector 519, Other Information Services; or (vi) a NAICS code within NAICS Sector 52, Finance and Insurance. (b) A taxpayer shall determine if the taxpayer is a sales factor weighted taxpayer each year before the due date for filing the taxpayer's return under this chapter for the taxable year, including extensions. (c) For purposes of making the determination required by Subsection (2)(a), total sales everywhere include only the total sales everywhere: (i) as determined in accordance with this part; and (ii) made during the taxable year for which a taxpayer makes the determination required by Subsection (2)(a). (3) (a) A taxpayer is an optional apportionment taxpayer if the average calculated in accordance with Subsection (3)(b) is greater than .50. (b) To calculate the average described in Subsection (3)(a), a taxpayer shall: (i) calculate the following two fractions: (A) the property factor fraction as described in Subsection 59-7-312(3); and (B) the payroll factor fraction as described in Subsection 59-7-315(3); (ii) add together the fractions described in Subsection (3)(b)(i); and (iii) divide the sum calculated in Subsection (3)(b)(ii): (A) except as provided in Subsection (3)(b)(iii)(B), by two; or (B) if either the property factor fraction or the payroll factor fraction has a denominator of zero or is excluded in accordance with Subsection 59-7-312(3)(b) or 59-7-315(3)(b), by one. (c) A taxpayer shall determine if the taxpayer is an optional apportionment taxpayer before the due date for filing the taxpayer's return under this chapter for the taxable year, including extensions. (4) A taxpayer that files a return as a unitary group for a taxable year is considered to be a unitary group for that taxable year. (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may define the term "economic activity" consistent with the use of the term "activity" in the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.
Utah Code § 59-13-401 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-401
§ 59-13-401. Aviation fuel tax -- Rate.
Status: in_force

(1) A tax is imposed upon aviation fuel at the rates provided in this section. (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon. (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of: (a) 4 cents per gallon on aviation fuel purchased other than at an international airport: (i) located within a county of the first class; and (ii) that has a United States customs office on its premises; or (b) 2.5 cents per gallon on aviation fuel purchased at an international airport: (i) located within a county of the first class; and (ii) that has a United States customs office on its premises.