Source: http://www.lawserver.com/law/state/utah/ut-code/utah_code_title_59_chapter_12
Timestamp: 2013-05-19 09:18:11
Document Index: 424835540

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Utah Code > Title 59 > Chapter 12 - Sales and Use Tax Act :: Lawserver LawServer - Laws, Legal Information and Lawyers
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Utah Code > Title 59 > Chapter 12 - Sales and Use Tax Act Utah Code > Title 59 > Chapter 12 - Sales and Use Tax ActCurrent as of: 2010Check for updates§ 59-12-101Short title§ 59-12-102Definitions§ 59-12-102.3Authority to enter into agreement -- Delegates§ 59-12-103Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues§ 59-12-103.1Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commission -- Commission report to Utah Tax Review Commission -- Utah Tax Re§ 59-12-103.2Remote Sales Restricted Account -- Creation -- Funding for account -- Interest§ 59-12-104Exemptions§ 59-12-104.1Exemptions for religious or charitable institutions§ 59-12-104.2Exemption for accommodations and services taxed by the Navajo Nation§ 59-12-104.3Credit for certain repossessions of a motor vehicle§ 59-12-104.5Utah Tax Review Commission review of sales and use tax system§ 59-12-106Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids§ 59-12-107Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties§ 59-12-107.1Direct payment permit§ 59-12-108Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions§ 59-12-109Confidentiality of information§ 59-12-110Refunds procedures§ 59-12-110.1Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice§ 59-12-111Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority§ 59-12-112Tax a lien when selling business -- Liability of purchaser§ 59-12-116License and tax in addition to other licenses and taxes§ 59-12-117Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations§ 59-12-118Commission's authority to administer sales and use tax§ 59-12-120Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incentive -- State Tax Commission to administer§ 59-12-123Definitions -- Collection, remittance, and payment of a tax on direct mail§ 59-12-124Certified service provider liability§ 59-12-125Seller or certified service provider reliance on commission information§ 59-12-126Certified service provider or model 2 seller reliance on commission certified software§ 59-12-127Purchaser relief from liability§ 59-12-128Amnesty§ 59-12-129Monetary allowance under the agreement§ 59-12-201Title§ 59-12-202Purpose and intent§ 59-12-203County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act§ 59-12-204Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund§ 59-12-205Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population§ 59-12-206Collection of taxes by commission -- Charge for service§ 59-12-208.1Enactment or repeal of tax -- Effective date -- Notice requirements§ 59-12-209Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues§ 59-12-210Commission to provide data to counties§ 59-12-210.1Commission redistribution of certain sales and use tax revenues§ 59-12-211Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions§ 59-12-211.1Location of a transaction that is subject to a use tax§ 59-12-212Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest§ 59-12-213Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft§ 59-12-214Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically§ 59-12-215Location of transaction involving telecommunications service or other related service§ 59-12-216Seller or certified service provider reliance on commission information§ 59-12-217Certified service provider or model 2 seller reliance on commission certified software§ 59-12-218Purchaser relief from liability§ 59-12-301Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements§ 59-12-302Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax§ 59-12-304Seller or certified service provider reliance on commission information§ 59-12-305Certified service provider or model 2 seller reliance on commission certified software§ 59-12-306Purchaser relief from liability§ 59-12-352Transient room tax authority for municipalities and military installation development authority -- Purposes for which revenues may be used§ 59-12-353Additional municipal transient room tax to repay bonded or other indebtedness§ 59-12-354Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax§ 59-12-355Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements§ 59-12-357Seller or certified service provider reliance on commission information§ 59-12-358Certified service provider or model 2 seller reliance on commission certified software§ 59-12-359Purchaser relief from liability§ 59-12-401Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees§ 59-12-402Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition of military installation development§ 59-12-403Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax§ 59-12-405Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax§ 59-12-406Seller or certified service provider reliance on commission information§ 59-12-407Certified service provider or model 2 seller reliance on commission certified software§ 59-12-408Purchaser relief from liability§ 59-12-601.1Title§ 59-12-602Definitions§ 59-12-603County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements§ 59-12-605Seller or certified service provider reliance on commission information§ 59-12-606Certified service provider or model 2 seller reliance on commission certified software§ 59-12-607Purchaser relief from liability§ 59-12-701Purpose statement§ 59-12-702Definitions§ 59-12-703Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements§ 59-12-704Distribution of revenues -- Advisory board creation -- Determining operating expenses§ 59-12-705Free or reduced admission day available to all state residents§ 59-12-707Seller or certified service provider reliance on commission information§ 59-12-708Certified service provider or model 2 seller reliance on commission certified software§ 59-12-709Purchaser relief from liability§ 59-12-801Definitions§ 59-12-802Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax§ 59-12-803Distribution of revenues generated by rural county health care facilities tax§ 59-12-804Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax§ 59-12-805Distribution of revenues generated by rural city hospital tax§ 59-12-806Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements§ 59-12-808Seller or certified service provider reliance on commission information§ 59-12-809Certified service provider or model 2 seller reliance on commission certified software§ 59-12-810Purchaser relief from liability§ 59-12-1101Statewide purpose§ 59-12-1102Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirem§ 59-12-1104Seller or certified service provider reliance on commission information§ 59-12-1105Certified service provider or model 2 seller reliance on commission certified software§ 59-12-1106Purchaser relief from liability§ 59-12-1201Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative fee -- Deposits§ 59-12-1202Seller or certified service provider reliance on commission information§ 59-12-1203Certified service provider or model 2 seller reliance on commission certified software§ 59-12-1204Purchaser relief from liability§ 59-12-1301Title§ 59-12-1302Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements§ 59-12-1304Seller or certified service provider reliance on commission information§ 59-12-1305Certified service provider or model 2 seller reliance on commission certified software§ 59-12-1306Purchaser relief from liability§ 59-12-1401Purpose statement -- Definitions -- Scope of part§ 59-12-1402Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements§ 59-12-1403Distribution of revenues -- Administrative costs§ 59-12-1405Seller or certified service provider reliance on commission information§ 59-12-1406Certified service provider or model 2 seller reliance on commission certified software§ 59-12-1407Purchaser relief from liability§ 59-12-1801Title§ 59-12-1802State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund§ 59-12-1803Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax§ 59-12-1804Seller or certified service provider reliance on commission information§ 59-12-1805Certified service provider or model 2 seller reliance on commission certified software§ 59-12-1806Purchaser relief from liability§ 59-12-2001Title§ 59-12-2002Definitions§ 59-12-2003Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts§ 59-12-2004Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax§ 59-12-2005Seller or certified service provider reliance on commission information§ 59-12-2006Certified service provider or model 2 seller reliance on commission certified software§ 59-12-2007Purchaser relief from liability§ 59-12-2101Title§ 59-12-2102Definitions§ 59-12-2103Imposition of tax -- Base -- Rate -- Expenditure of revenues collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice§ 59-12-2104Seller or certified service provider reliance on commission information§ 59-12-2105Certified service provider or model 2 seller reliance on commission certified software§ 59-12-2106Purchaser relief from liability§ 59-12-2201Title§ 59-12-2202Definitions§ 59-12-2203Authority to impose a sales and use tax under this part§ 59-12-2204Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction§ 59-12-2205Determination of the location of a transaction§ 59-12-2206Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public transit district§ 59-12-2207Commission authority to retain a percentage of revenues collected from a sales and use tax under this part -- Deposit of revenues into the Sales and Use Tax Administrative Fees Account -- Expenditure of revenues§ 59-12-2208Legislative body approval requirements -- Voter approval requirements§ 59-12-2209Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice§ 59-12-2210Seller or certified service provider reliance on commission information§ 59-12-2211Certified service provider or model 2 seller reliance on commission certified software§ 59-12-2212Purchaser relief from liability§ 59-12-2212.1Transition provisions§ 59-12-2213County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate§ 59-12-2214County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund -- Base -- Rate -- Voter approval exception§ 59-12-2215City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate§ 59-12-2216County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues§ 59-12-2217County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body§ 59-12-2218County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception________________________________________________________________________