reglab/housing_qa huggingface dataset:
UT Code § 59-10-1404.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act|Section 1404.5 - Resident 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.

59-10-1404.5. Resident 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.    (1) In determining the taxable income of a resident 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 section.     (2) For a resident pass-through entity taxpayer of a pass-through entity except for a pass-through entity that is an S corporation, the resident 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:   (a) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the resident pass-through entity taxpayer's distributive share of the item of income, gain, loss, deduction, or credit:   (i) for federal income tax purposes; and     (ii) determined under Section 704 et seq., Internal Revenue Code; or       (b) 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 resident pass-through entity taxpayer's distributive share of income, gain, loss, deduction, or credit:   (i) relating to the pass-through entity generally;     (ii) for federal income tax purposes; and     (iii) under Section 704 et seq., Internal Revenue Code.         (3) For a resident pass-through entity taxpayer of a pass-through entity that is an S corporation, the resident 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:   (a) if the item of income, gain, loss, deduction, or credit is required to be taken into account separately for federal income tax purposes, the resident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit:   (i) for federal income tax purposes; and     (ii) determined under Section 1366 et seq., Internal Revenue Code; or       (b) 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 resident pass-through entity taxpayer's pro rata share of the item of income, gain, loss, deduction, or credit:   (i) relating to the pass-through entity generally;     (ii) for federal income tax purposes; and     (iii) under Section 1366 et seq., Internal Revenue Code.        Enacted by Chapter 312, 2009 General Session
UT Code § 59-12-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 101 - Short title.

59-12-101. Short title.  This chapter is known as the "Sales and Use Tax Act."  Renumbered and Amended by Chapter 5, 1987 General Session
UT Code § 59-12-102.3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 102.3 - Authority to enter into agreement -- Delegates.

59-12-102.3. Authority to enter into agreement -- Delegates.    (1) The commission may apply to the governing board for the state to become a party to the agreement.     (2) If the state becomes a party to the agreement, the commission may:   (a) establish standards for certification of a:   (i) certified automated system; and     (ii) certified service provider;       (b) act jointly with other states that are parties to the agreement to establish performance standards for multistate sellers; and     (c) take other actions reasonably required to implement provisions of the agreement:   (i) if those actions are not in conflict with statute; and     (ii) subject to Subsection (2)(c)(i), including:   (A) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, adopting administrative rules; and     (B) in furtherance of the agreement, jointly procuring goods or services with other states that are parties to the agreement.           (3) Subject to Subsection (4), delegates shall be appointed to the governing board of the agreement to:   (a) assist in implementing the provisions of the agreement; and     (b) address other matters as determined by the governing board.       (4) Delegates shall be appointed as follows:   (a) two delegates shall be legislators appointed by mutual consent of the speaker of the House of Representatives and the president of the Senate; and     (b) two delegates shall be appointed by the governor, at least one of whom shall be from the commission.      Amended by Chapter 285, 2011 General Session
UT Code § 59-12-104.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.1 - Exemptions for religious or charitable institutions.

59-12-104.1. Exemptions for religious or charitable institutions.    (1) Except as provided in Section 59-12-104, sales made by religious or charitable institutions or organizations are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions or activities.     (2)   (a) Except as provided in Section 59-12-104, sales made to a religious or charitable institution or organization are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution's or organization's regular religious or charitable functions and activities.     (b) In order to facilitate the efficient administration of the exemption granted by this section, the exemption shall be administered as follows:   (i) the exemption shall be at point of sale if the sale is in the amount of at least $1,000;     (ii) except as provided in Subsection (2)(b)(iii), if the sale is less than $1,000, the exemption shall be in the form of a refund of sales or use taxes paid at the point of sale; and     (iii) notwithstanding Subsection (2)(b)(ii), the exemption under this section shall be at point of sale if the sale is:   (A) made pursuant to a contract between the seller and the charitable or religious institution or organization; or     (B) made by a public utility, as defined in Section 54-2-1, to a religious or charitable institution or organization.           (3)   (a) Religious or charitable institutions or organizations entitled to a refund under Subsection (2)(b)(ii) may apply to the commission for the refund of sales or use taxes paid.     (b) The commission shall designate the following by commission rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:   (i) procedures for applying for a sales and use tax refund;     (ii) standards for determining and verifying the amount of purchase at the point of sale;     (iii) procedures for submitting a request for refund on a monthly basis anytime the taxpayer has accumulated $100 or more in sales tax payments; and     (iv) procedures for submitting a request for refund on a quarterly basis for any cumulative amount of sales tax payments.        Amended by Chapter 382, 2008 General Session
UT Code § 59-12-104.3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.3 - Credit for certain repossessions of a motor vehicle.

59-12-104.3. Credit for certain repossessions of a motor vehicle.    (1)   (a) Subject to Subsections (2) and (3), a seller that collects a tax under this chapter on the sale of a motor vehicle may claim a credit for a tax under this chapter for a motor vehicle that:   (i) has been repossessed; and     (ii) that the seller resells.       (b) A seller of a motor vehicle other than the seller that collects a tax under this chapter on the sale of that motor vehicle may claim a credit for a tax under this chapter:   (i) for a motor vehicle that the seller:   (A) repossessed; and     (B) resells; and       (ii) if the seller that collected the tax under this chapter on that motor vehicle:   (A) is no longer doing business in this state; and     (B) does not owe a tax under this chapter.           (2) The amount of the credit allowed by Subsection (1) is equal to the product of:   (a) the portion of the motor vehicle's purchase price that:   (i) was subject to a tax under this chapter; and     (ii) remains unpaid after the motor vehicle is resold; and       (b) the sum of the tax rates imposed:   (i) under this chapter;     (ii) on the motor vehicle's purchase price; and     (iii) on the date the motor vehicle was purchased by the person that owns the motor vehicle at the time of the repossession.         (3) Except as provided in Subsection (4), if a seller recovers any portion of a motor vehicle's unpaid purchase price that is used to calculate a credit allowed by Subsection (1)(b), the seller shall report and remit a tax under this chapter to the commission:   (a) on the portion of the motor vehicle's unpaid purchase price that:   (i) the seller recovers; and     (ii) is used to calculate the credit allowed by Subsection (1)(b); and       (b) on a return filed for the time period for which the portion of the motor vehicle's unpaid purchase price is recovered.       (4) A credit under this section may not be reduced by any amount of a motor vehicle's unpaid purchase price that a seller recovers as a result of reselling the vehicle, regardless of whether that amount is included in calculating a credit under this section.    Amended by Chapter 9, 2007 General SessionAmended by Chapter 120, 2007 General Session
UT Code § 59-12-104.4 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.4 - Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.    (1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education course.     (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:   (a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or     (b) to verify that 51% or more of a seller's sales revenue for the previous calendar quarter are sales of a textbook for a higher education course.      Enacted by Chapter 314, 2011 General Session
UT Code § 59-12-104.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.5 - Revenue and Taxation Interim Committee review of sales and use taxes.

 Effective 1/1/2019  59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.  The Revenue and Taxation Interim Committee shall:   (1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and     (2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program.     Amended by Chapter 6, 2018 Special Session 2
UT Code § 59-12-104.6 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.6 - Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.

59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.    (1) As used in this section:   (a) "Designated establishment within the lodging industry" means an establishment described in NAICS Code 721110 or 721191 of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.     (b) "Exempt purchaser" means a person that:   (i) makes a lodging related purchase; and     (ii) may claim an exemption from a tax under this chapter for the purchase.       (c) "Lodging related purchase" means the purchase of the following from a seller that is a designated establishment within the lodging industry:   (i) accommodations and services described in Subsection 59-12-103(1)(i); or     (ii) any other tangible personal property, product, or service that is:   (A) purchased as part of a transaction that includes the purchase of accommodations and services described in Subsection (1)(c)(i); and     (B) included on the invoice, bill of sale, or similar document provided to the purchaser of the accommodations and services described in Subsection (1)(c)(i).           (2) Except as provided in Subsection (3), an exempt purchaser that makes a lodging related purchase:   (a) shall pay a tax that would otherwise be imposed under this chapter on the lodging related purchase but for the purchaser being allowed to claim an exemption from a tax under this chapter for the purchase; and     (b) may apply to the commission for a refund of the tax described in Subsection (2)(a) that the purchaser pays.       (3) An exempt purchaser that makes a lodging related purchase may claim an exemption from a tax under this chapter at the point of sale if the exempt purchaser:   (a) is an agency or instrumentality of the United States;     (b) is exempt from a tax under this chapter on a lodging related purchase as authorized by a diplomatic tax exemption card issued by the United States; or     (c) may claim the exemption at the point of sale in accordance with Section 59-12-104.1.       (4) An exempt purchaser that applies to the commission for a refund may not make an application to the commission for a refund more frequently than monthly.     (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing:   (a) procedures for applying for a refund under this section;     (b) standards for determining and verifying the amount of a lodging related purchase by an exempt purchaser; and     (c) procedures for claiming a refund on a monthly basis.       (6) This section does not apply to amounts taxed by the Navajo Nation that are exempt from sales and use taxes in accordance with Section 59-12-104.2.    Enacted by Chapter 288, 2011 General Session
UT Code § 59-12-104.10 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 104.10 - Exemption from sales tax for cannabis.

 Effective 9/23/2019  59-12-104.10. Exemption from sales tax for cannabis.    (1) As used in this section:   (a) "Cannabis" means the same as that term is defined in Section 26-61a-102.     (b) "Cannabis product" means the same as that term is defined in Section 26-61a-102.     (c) "Medical cannabis device" means the same as that term is defined in Section 26-61a-102.     (d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26-61a-102.     (e) "Medicinal dosage form" means the same as that term is defined in Section 26-61a-102.       (2) In addition to the exemptions described in Section 59-12-104, the sale by a licensed medical cannabis pharmacy of the following is not subject to the taxes this chapter imposes:   (a) cannabis in a medicinal dosage form; or     (b) a cannabis product in a medicinal dosage form.       (3) The sale of a medical cannabis device by a medical cannabis pharmacy is subject to the taxes this chapter imposes.    Amended by Chapter 5, 2019 Special Session 1
UT Code § 59-12-109 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 109 - Confidentiality of information.

59-12-109. Confidentiality of information.  The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403.  Renumbered and Amended by Chapter 5, 1987 General Session
UT Code § 59-12-110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 110 - Refunds procedures.

59-12-110. Refunds procedures.    (1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt.     (2) A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed.     (3) Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410.    Amended by Chapter 424, 2012 General Session
UT Code § 59-12-110.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 110.1 - Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.    (1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that:   (a) the purchaser overpaid in taxes under this chapter; and     (b) was collected by the seller.       (2)   (a) Except as provided in Subsection (2)(b), the procedure described in Subsection (1) is in addition to the process for a taxpayer to file a claim for a refund or credit with the commission under Section 59-1-1410.     (b) Notwithstanding Subsection (2)(a):   (i) the commission is not required to make a refund or credit of an amount for which as of the date the refund or credit is to be given the purchaser has requested or received a refund or credit from the seller; and     (ii) a seller is not required to refund or credit an amount for which as of the date the refund is to be given the purchaser has requested or received a refund or credit from the commission.         (3) A purchaser may not bring a cause of action against a seller for a refund or credit described in Subsection (1):   (a) unless the purchaser provided the seller written notice that:   (i) the purchaser requests the refund or credit described in Subsection (1); and     (ii) contains the information necessary for the seller to determine the validity of the request; and       (b) sooner than 60 days after the day on which the seller receives the written notice described in Subsection (3)(a).       (4) A seller that collects a tax under this chapter that exceeds the amount the seller is required to collect under this chapter is presumed to have a reasonable business practice if the seller:   (a) collects the tax under this chapter that exceeds the amount the seller is required to collect under this chapter through the use of:   (i) a certified service provider; or     (ii) a system certified by the state, including a proprietary system certified by the state; and       (b) remits to the commission all taxes the seller is required to remit to the commission under this chapter.      Amended by Chapter 212, 2009 General Session
UT Code § 59-12-111 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 111 - Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.  A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title if the person:  (1) does not hold:   (a) a license under Section 59-12-106; or     (b) a valid use tax registration certificate;       (2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and     (3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.    Amended by Chapter 212, 2009 General Session
UT Code § 59-12-112 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 112 - Tax a lien when selling business -- Liability of purchaser.

59-12-112. Tax a lien when selling business -- Liability of purchaser.  The tax imposed by this chapter shall be a lien upon the property of any person who sells out his business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the date he sold his business or stock of goods, or quit business. Such person's successor in business shall withhold enough of the purchase money to cover the amount of taxes due and unpaid until the former owner produces a receipt from the commission showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods fails to withhold such purchase money and the taxes are due and unpaid after the 30-day period allowed, he is personally liable for the payment of the taxes collected and unpaid by the former owner.  Renumbered and Amended by Chapter 5, 1987 General Session
UT Code § 59-12-116 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 1 - Tax Collection|Section 116 - License and tax in addition to other licenses and taxes.

59-12-116. License and tax in addition to other licenses and taxes.  The license and tax imposed by this chapter shall be in addition to all other licenses and taxes provided by law.  Renumbered and Amended by Chapter 5, 1987 General Session