Title 59, Title 59: Revenue and Taxation

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 describ…

59-12-1803. Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax. (1) Subject to Subsectionsand, a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar…

59-12-1804. 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 …

59-12-1805. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if…

59-12-1806. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies o…

59-12-2002. Definitions. As used in this part, "public transit district" means a public transit district organized under.

59-12-2003. Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts. (1) Subject to the other provisions of this section and except as provided in Subsectionor, beginning on July 1, 2008, the state shall impose a tax under this part on the transactio…

59-12-2004. Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge. (1) Subject to Subsectionsand, a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a…

59-12-2005. 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 …

59-12-2006. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if…

59-12-2007. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies o…

59-12-202. Legislative findings -- Commission authority. (1) The Legislature finds that: intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the c…

59-12-203. County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act -- Distribution of county tax revenue to newly incorporated municipality. (1) As used in this section: "Converted municipality" means the same as that term is defined in Section. 10-…

59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund. (1) The tax ordinance adopted pursuant to this part shall impose a tax upon…

59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population. (1) To maintain in effect sales and use tax ordinances adopted in accordance with Section, a county, city, or town shall adopt amendments to the county's, cit…

59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population. (1) To maintain in effect sales and use tax ordinances adopted in accordance with Section, a county, city, or town shall adopt amendments to the county's, cit…

59-12-206. Collection of taxes by commission -- Administrative charge. (1) The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer. (2) The commission sh…

59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements. (1) For purposes of this section: "Annexation" means an annexation to: a county under Title, Consolidation of Counties, or Part 3, County Annexation; or 17, Chapter 61, Part 2 a city or town under T…

59-12-209. Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues. (1) As used in this section, "qualifying jurisdiction"…

59-12-210. Commission to provide data to counties. (1) As used in this section, "qualifying jurisdiction" means the same as that term is defined in Section. 59-1-403 (2) The commission shall provide to each qualifying jurisdiction the sales and use tax collection data necessary t…

59-12-210.1. Commission redistribution of certain sales and use tax revenues. (1) As used in this section: "Eligible portion of qualifying sales and use tax revenues" means the portion of qualifying sales and use tax revenues that: were part of an original distribution; and the c…

59-12-2102. Definitions. As used in this part: (1) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. (2) "Annexing area" means an area that is annexed into a city or town.

59-12-2103. Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice. (1) As used in this section, "eligibl…

59-12-2104. 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 …

59-12-2105. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if…

59-12-2106. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies o…

59-12-211. Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions. (1) As used in this section: "Receipt" and "receive" mean: taking possession of tangible personal property; making …

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…

59-12-212. Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest. (1) The location of the sale of tangible p…

59-12-213. Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft. (1) Except as provided in Subsectionor, the location of a sale of the following tangible personal property is determined as provi…

59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically. (1) As used in this section: "Primary property location" means an address for tangible personal property or a product transferred elec…

59-12-215. Location of transaction involving telecommunications service or other related service. (1) As used in this section: "Air-to-ground radiotelephone service" means a radio service: as defined in 47 C.F.R. Sec. 22.99; and for which a common carrier is authorized to offer a…

59-12-216. 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 i…

59-12-217. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if:…

59-12-218. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies on…

59-12-2202. Definitions. As used in this part: (1) "Airline" means the same as that term is defined in Section. 59-2-102 (2) "Airport facility" means the same as that term is defined in Section. 59-12-602 (3) "Airport of regional significance" means an airport identified by the F…

59-12-2203. Authority to impose a sales and use tax under this part. (1) As provided in this Subsection, one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (1) a county, city, or town may impose the sales and use tax auth…

59-12-2204. Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction. (1) A county, city, or town may not impose a sales and use tax under this part on: the sales and uses described in Sectio…

59-12-2205. Determination of the location of a transaction. For purposes of this part, the location of a transaction shall be determined in accordance with Sectionsthrough.

59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision. (1) Except as provided in Subsecti…

59-12-2207. Administrative charge. The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenues the commission collects from a tax under this part.

59-12-2208. Legislative body approval requirements -- Notice -- Voter approval requirements. (1) Subject to the other provisions of this section, before imposing a sales and use tax under this part, a county, city, or town legislative body shall: obtain approval to impose the sal…

59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice. (1) Except as provided in Subsectionor, if a county, city, or town enacts or repeals a sales and use tax or changes the rate of a sales and use tax under this part…

59-12-2210. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to co…

59-12-2211. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a sales and use tax required unde…

59-12-2212. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a sales and use tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service pro…