reglab/statecodes huggingface dataset:
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 102 - Definitions.

59-11-102.
Definitions.
As used in this chapter:
(1) "Decedent" means a deceased natural person.
(2) "Federal credit" means the maximum amount of the credit for state death taxes allowed by Section 2011 in respect to a decedent's taxable estate.
(3) "Gross estate" means "gross estate" as defined in Section 2031, Internal Revenue Code.
(4) "Nonresident" means a decedent who was domiciled outside of this state at the time of death.
(5) "Other state" means any state in the United States other than this state, the District of Columbia, or any possession or territory of the United States.
(6) "Person" includes any natural person, corporation, association, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted.
(7) "Personal representative" means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent.
(8) "Resident" means a decedent who was domiciled in this state at the time of death.
(9) "Section 2011" means "Section 2011," Internal Revenue Code.
(10) "Taxable estate" means "taxable estate" as defined in Section 2051, Internal Revenue Code.
(11) "Transfer" means "transfer" as described in Section 2001, Internal Revenue Code.
Amended by Chapter 218, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 103 - Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.

59-11-103.
Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.
(1) A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject to the credit provided for in Subsection (2).
(2) If any property of a resident is subject to a death tax imposed by another state for which a credit is allowed under Section 2011, and if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in this state, the amount of tax due under this section shall be credited with the lesser of:
(a) the amount of the death tax paid the other state and credited against the federal estate tax; or
(b) an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property subject to the death tax imposed by the other state and the denominator of which is the value of the decedent's gross estate.
(3) Property of a resident includes:
(a) real property located in this state;
(b) tangible personal property having actual situs in this state; and
(c) intangible personal property owned by the resident regardless of where it is located.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 104 - Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.

59-11-104.
Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.
(1) A tax is imposed on the transfer of the taxable estate located in this state of every nonresident.
(2) The tax is the amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in this state and the denominator of which is the value of the decedent's gross estate.
(3) The property located in this state of a nonresident includes:
(a) real property and real property interests located in this state including mineral interests, royalties, production payments, leasehold interests, or working interests in oil, gas, or any other minerals;
(b) tangible personal property having actual situs in this state, including money;
(c) intangible personal property having a trade or business situs in this state, including deposits in banks, negotiable instruments, debts, receivables, shares of stock, bonds, notes, evidences of an interest in property, evidences of debt, and choses in action; and
(d) the securities of any corporation or other entity organized under the laws of this state.
(4) The transfer of the property described in Subsections (3)(c) and (3)(d) is exempt from the tax imposed by this section to the extent that the same types of property of a resident are exempt from death taxes of the other state where the nonresident resides.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 105 - Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.

59-11-105.
Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.
(1) The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the commission on or before the date the federal estate tax return is required to be filed:
(a) a return for the tax due under this chapter; and
(b) a copy of the federal estate tax return.
(2) If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Subsection (1) shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. Upon obtaining an extension of time for filing the federal estate tax return, the personal representative shall provide the commission with a true copy of the instrument providing for this extension.
(3) In addition to the extension of time for filing the return for the tax due under this chapter provided for under Subsection (2), the commission, upon good cause shown, may extend the time for filing this return for any further period of time determined by the commission to be proper but not beyond three years from the date the return was to have been filed under Subsection (1).
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 106 - Payment date -- Extensions.

59-11-106.
Payment date -- Extensions.
(1) The tax due under this chapter shall be paid by the personal representative to the commission not later than the date when the return covering this tax is required to be filed under Section 59-11-105.
(2) When an estate has obtained an extension for payment of federal estate taxes, the commission shall extend the time for payment of the tax due under this chapter for the same period of time.
Amended by Chapter 212, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 107 - Delinquencies -- Interest -- Penalty.

59-11-107.
Delinquencies -- Interest -- Penalty.
(1) Any tax due under this chapter which is not paid by the time prescribed for the filing of the return as provided under Subsection 59-11-105(1), not including any extensions in respect to the filing of the return or the payment of the tax, shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
(2) If the return provided for in Section 59-11-105 is not filed within the specified time periods, the personal representative shall pay, in addition to the interest provided in Subsection (1), a penalty as provided in Section 59-1-401 in respect to the transfer for each month beyond the time periods that the return has not been filed.
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 109 - Deposit of money collected -- Refund of overpayments -- Limitation.

59-11-109.
Deposit of money collected -- Refund of overpayments -- Limitation.
(1) All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1.
(2) If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the overpayment together with interest at the rate and in the manner prescribed under Section 59-1-402. Each claim for refund may not be initiated after three years from the date the amount of the tax was deposited as provided under Subsection (1).
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 110 - Tax as lien -- Instruments issued upon payment -- Certificate of transfer.

59-11-110.
Tax as lien -- Instruments issued upon payment -- Certificate of transfer.
(1) The tax provided for in this chapter, together with applicable interest and penalties as provided in Sections 59-1-401 and 59-1-402, shall be and remain a lien on the decedent's estate from the time of the death of the decedent until paid.
(2) Upon payment of the tax, together with applicable interest and penalties, the commission shall issue to the personal representative a receipt reflecting this payment, a certificate of transfer, and any other appropriate instruments reflecting this payment. If the property is not of sufficient value for a tax under this chapter to be imposed, the commission upon adequate showing to that effect shall issue a certificate of transfer and any other appropriate instruments indicating that no tax is due.
Renumbered and Amended by Chapter 2, 1987 General Session
Renumbered and Amended by Chapter 3, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 111 - Personal representative -- Payment of tax -- Sale of property -- Liability.

59-11-111.
Personal representative -- Payment of tax -- Sale of property -- Liability.
(1) The personal representative has the duty to pay the tax, together with applicable interest and penalties, imposed on property under this chapter. The personal representative may sell so much of the property regardless of whether any portion of the property is included in a specific bequest or devise, as is necessary to pay the proportionate amount of the tax due under this chapter, together with applicable interest and penalties, and the fees and expenses of the sale, unless the legatee or devisee pays the personal representative the proportionate part of the tax due.
(2) Any personal representative who distributes any portion of the property without first paying the tax imposed by this chapter on that property, including applicable interest and penalties, or having another make the payment, is personally liable for the tax, including applicable interest and penalties, to the extent of the value of that portion of the property that is, or has come into, the possession of that personal representative.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 112 - Personal representative -- Final account -- Approval by commission.

59-11-112.
Personal representative -- Final account -- Approval by commission.
No final account of a personal representative in any probate proceeding who is required to file a federal estate tax return may be allowed and approved by the court before whom the proceeding is pending unless it is shown by evidence satisfactory to the commission, and the court finds, that the tax imposed on the property by this chapter, including applicable interest and penalties, has been paid in full or that no tax is due.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 113 - Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.

59-11-113.
Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.
(1) The commission is charged with the administration and enforcement of this chapter and may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to effectuate the purposes of this chapter.
(2) A taxpayer shall:
(a) notify the commission within 90 days after a final determination of a change on the taxpayer's federal estate tax return if:
(i) the change is made because:
(A) the taxpayer filed an amended federal return; or
(B) of an action by the federal government; and
(ii) the change increases the taxpayer's state tax liability; and
(b) if the taxpayer is required to notify the commission of a change as provided in Subsection (2)(a)(i), file a copy of:
(i) the amended federal return; and
(ii) an amended state return that conforms to the changes on the federal return.
(3)
(a) The commission may assess a deficiency in state estate taxes as a result of a change in a taxpayer's net income under Subsection (2):
(i) within three years after a taxpayer files an amended return under Subsection (2)(b) if the taxpayer files an amended return; or
(ii) within six years after the change if a taxpayer does not file an amended return under Subsection (2)(b).
(b) The amount of a deficiency assessed under Subsection (3)(a) may not exceed the amount of the increase in Utah tax attributable to the change under Subsection (2)(a).
(4) A party to a proceeding before the district court concerning a tax imposed by this chapter, including the commission, may appeal from the order, judgment, or decree entered by the district court.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 114 - Confidentiality of information.

59-11-114.
Confidentiality of information.
(1) The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403, except that, by rule, the commission may authorize the return of an estate to be open to inspection by or disclosure to:
(a) the personal representative of the estate;
(b) any heir at law, next of kin, or beneficiary under the will of the decedent, but only if the commission finds that this heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return; or
(c) the attorney for the estate or its personal representative or the attorney-in-fact duly authorized in writing by any of the persons described in Subsection (1)(a) or (b).
(2) Reports and returns shall be preserved as provided in Section 59-1-403.
(3) Any person who violates Subsection (1) is subject to the penalty provided in Section 59-1-403.
Amended by Chapter 324, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 11 - Inheritance Tax Act › Section 115 - Effective date of chapter.

59-11-115.
Effective date of chapter.
This chapter applies to all transfers of property where the decedent died on January 1, 1977, or later. The provisions of former Title 59, Chapter 12, Sales and Use Tax Act, apply to all transfers of property or estates where the decedent died prior to January 1, 1977.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 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
2023 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
2023 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 Session
Amended by Chapter 120, 2007 General Session
2023 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
2023 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
2023 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
2023 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 5/3/2023
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 26B-4-201.
(b) "Cannabis product" means the same as that term is defined in Section 26B-4-201.
(c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201.
(d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201.
(e) "Medicinal dosage form" means the same as that term is defined in Section 26B-4-201.
(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 329, 2023 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 117 - Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.

59-12-117.
Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
(1) It is unlawful for any seller to:
(a) refuse to make any return required to be made under this chapter;
(b) make any false or fraudulent return or false statement on any return;
(c) evade the payment of a tax, or any part of a tax imposed by this chapter; or
(d) aid or abet another in any attempt to evade the payment of the tax or any part imposed by this chapter.
(2) Any person violating any of the provisions of this chapter, except as provided in Section 59-12-107, is guilty of a criminal violation as provided in Section 59-1-401.
(3) In addition to the penalties described in Subsection (2), any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement is guilty of the offense of perjury and on conviction of perjury shall be punished in the manner provided by law.
(4) Any company making a false return or a return containing a false statement is guilty of a criminal violation as provided in Section 59-1-401.
(5) Any person failing or refusing to furnish any return required to be made, failing or refusing to furnish a supplemental return or other data required by the commission, or rendering a false or fraudulent return is guilty of a criminal violation as provided in Section 59-1-401 for each offense.
(6) Any person required to make, render, sign, or verify any report under this chapter, who makes any false or fraudulent return with intent to defeat or evade the assessment or determination of amount due required by law to be made is guilty of a criminal violation as provided in Section 59-1-401 for each offense.
(7) Any violation of the provisions of this chapter, except as otherwise provided, shall be a criminal violation as provided in Section 59-1-401.
Amended by Chapter 158, 2005 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 118 - Commission's authority to administer sales and use tax.

Effective 3/22/2021
59-12-118.
Commission's authority to administer sales and use tax.
Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including:
(1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter;
(2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax;
(3) adjudicating any administrative proceedings involving the state or local option sales and use tax;
(4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and
(5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.
Amended by Chapter 414, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 124 - Certified service provider liability.

59-12-124.
Certified service provider liability.
(1) Notwithstanding Section 59-12-107 and except as provided in Subsection (2), if a model 1 seller selects a certified service provider as the model 1 seller's agent:
(a) the certified service provider shall collect and remit an agreement sales and use tax to the commission:
(i) that the model 1 seller would otherwise be required to remit to the commission under this chapter; and
(ii) as provided in this chapter; and
(b) the model 1 seller is not liable for the certified service provider's failure to collect and remit an agreement sales and use tax to the commission that the model 1 seller would otherwise be required to remit to the commission under this chapter.
(2) The model 1 seller described in Subsection (1):
(a) shall remit to the commission a sales and use tax imposed by this chapter:
(i) on the model 1 seller's purchases; and
(ii) as provided in this chapter; and
(b) is liable for a sales and use tax liability arising from fraud by the model 1 seller.
Enacted by Chapter 384, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 125 - Seller or certified service provider reliance on commission information.

59-12-125.
Seller or certified service provider reliance on commission information.
A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:
(1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Amended by Chapter 203, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 126 - Certified service provider or model 2 seller reliance on commission certified software.

59-12-126.
Certified service provider or model 2 seller reliance on commission certified software.
(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.
Enacted by Chapter 384, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 127 - Purchaser relief from liability.

59-12-127.
Purchaser relief from liability.
(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.
Enacted by Chapter 384, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 1 - Tax Collection › Section 129 - Monetary allowance under the agreement.

59-12-129.
Monetary allowance under the agreement.
The commission shall provide a monetary allowance to a seller or certified service provider as determined:
(1) by the governing board of the agreement; and
(2) in accordance with the agreement.
Enacted by Chapter 384, 2008 General Session