59-12-211.1. Location of a transaction that is subject to a use tax.
(1) Subject to Subsection, a person that is required by Subsectionto pay a use tax on a transaction shall report the location of that transaction at the person's location. (2) 59-12-107(2)(f)
(2) For purposes of Subsection, if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received. (1)