32 chapters · 1,123 sections in this title.
Utah Code § 59-12-102 Definitions.
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59-12-102. Definitions. As used in this chapter: (1) "800 service" means a telecommunications service that: allows a caller to dial a toll-free number without incurring a charge for the call; and is typically marketed: under the name 800 toll-free calling; under the name 855 toll…
Utah Code § 59-12-102.3 Authority to enter into agreement -- Delegates.
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59-12-102.3. Authority to enter into agreement -- Delegates. (1) The commission may apply to the governing board for the state to become a party to the agreement. (2) If the state becomes a party to the agreement, the commission may: establish standards for certification of a: ce…
Utah Code § 59-12-103 Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue.
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59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenue. (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales price for amounts paid or charged for the following transactions: retail sales of tangi…
Utah Code § 59-12-104 (eff. 1/1/2027) Exemptions.
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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, Motor and Special Fuel Tax Act; 13 (2) subject to Section, sales to the state, the s…