Title 59, Revenue and Taxation

59-12-104. Exemptions. Exemptions from the taxes imposed by this chapter are as follows: (1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax under Chapter 13, Motor and Special Fuel Tax Act; (2) subject to Section 59-12-104.6, sales to the …

59-12-104. Exemptions. Exemptions from the taxes imposed by this chapter are as follows: (1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax under Chapter 13, Motor and Special Fuel Tax Act; (2) subject to Section 59-12-104.6, sales to the …

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 t…

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 th…

59-12-104.11. Sales tax due for motor vehicle with adaptive driving equipment. (1) An owner of a motor vehicle with adaptive driving equipment installed may claim the sales tax exemption described in Subsection 59-12-104(100) at the time of purchase if the owner purchases the mot…

59-12-104.11. Sales tax due for motor vehicle with adaptive driving equipment. (1) An owner of a motor vehicle with adaptive driving equipment installed may claim the sales tax exemption described in Subsection 59-12-104(99) at the time of purchase if the owner purchases the moto…

59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation. (1) As used in this section "tribal taxing area" means the geographical area that: (a) is subject to the taxing authority of the Navajo Nation; and (b) consists of: (i) notwithstanding the issuance…

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 repos…

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 sell…

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 sup…

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…

59-12-106. Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids. (1) As used in this se…

59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest…

59-12-107.1. Direct payment permit. (1) The commission may issue a direct payment permit to a seller that: (a) obtains a license under Section 59-12-106; (b) makes aggregate purchases of at least $1,500,000 for each of the three years prior to the year in which the commission iss…

59-12-107.6. Marketplace facilitator collection, remittance, and payment of sales tax obligation -- Marketplace seller collection, remittance, and payment of sales tax obligation -- Liability for collection. (1) A marketplace facilitator shall pay or collect and remit taxes impos…

59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions. (1)(a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year …

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.

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 …

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…

59-12-1101. Statewide purpose. The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' reven…

59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Not…

59-12-1104. 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 …

59-12-1105. 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 thi…

59-12-1106. 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 …

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 penalt…

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 the person's business or stock of goods or quits business. Such person shall complete the return provided for under…

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.

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 c…

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 c…

59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits. (1) As used in this section: (a) "Fairpark district" means the Utah Fairpark Area Investment and Restoration Dist…

59-12-1202. 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 …

59-12-1203. 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 thi…

59-12-1204. 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 …

59-12-123. Definitions -- Collection, remittance, and payment of a tax on direct mail. (1) As used in this section: (a) "Advertising and promotional direct mail" means printed material: (i) that meets the definition of direct mail under Section 59-12-102; and (ii) if the primary …

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 a…

59-12-125. Seller or certified service provider reliance on commission information. (1) Subject to Subsection (2), 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…

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…

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 r…

59-12-128. Amnesty. (1) As used in this section, "amnesty" means that a seller is not required to pay the following amounts that the seller would otherwise be required to pay: (a) a tax, fee, or charge under: (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act…

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.

59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge. (1) Beginning on or after January 1, 1998, the governing body of…

59-12-1304. 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 …

59-12-1305. 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 thi…

59-12-1306. 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 …

59-12-1401. Purpose statement -- Definitions -- Scope of part. (1) In relation to the tax imposed by this part, the legislative findings described in Section 59-12-701 apply similarly to cities and towns as the findings apply to counties. (2) The definitions of Section 59-12-702 …

59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax. (1)(a) Subject to the other provision…