State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

(1) If a county does not impose a tax under, a tax shall be imposed within the county under this section by the state: Part 11, County Option Sales and Use Tax on the transactions described in Subsection; 59-12-103(1) at a rate of.25%; and beginning on January 1, 2008, and ending on the day on which the county imposes a tax under. Part 11, County Option Sales and Use Tax

(2) Notwithstanding Subsection, a tax under this section may not be imposed on the sales and uses described in Sectionto the extent the sales and uses are exempt from taxation under Section. (1) 59-12-104 59-12-104

(3) For purposes of Subsection, the location of a transaction shall be determined in accordance with Sectionsthrough. (1) 59-12-211 59-12-215

(4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section, shall be deposited into the General Fund. 59-12-108