59-38-103. Tax levy -- Rate -- Scope.
(1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions.
(2) A covered entity shall pay the tax imposed under this section to the commission.
Tax levy -- Rate -- Scope.
Utah Code § 59-38-103 (eff. 10/1/2026), under Part 59-38-1: General Provisions.
Utah Code § 59-38-103 (eff. 10/1/2026)