32 chapters · 1,123 sections in this title.
Utah Code § 59-28-102 Definitions.
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59-28-102. Definitions. As used in this chapter: (1) "Agreement" means the same as that term is defined in Section. 59-12-102 (2) "Certified service provider" means the same as that term is defined in Section. 59-12-102 (3) "Initial rate" means a rate of 0.32%. (4) "Model 2 selle…
Utah Code § 59-28-103 Imposition -- Rate -- Revenue distribution.
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59-28-103. Imposition -- Rate -- Revenue distribution. (1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsectionat: 59-12-103(1)(i) the initial rate; and the secondary rate. (2) The tax imposed under this chapter…
Utah Code § 59-28-104 Collection of tax.
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59-28-104. Collection of tax. (1) Except as provided in Subsection, the commission shall administer, collect, and enforce a tax under this chapter in accordance with: (2); and Chapter 1, General Taxation Policies the same procedures used to administer, collect, and enforce the ta…
Utah Code § 59-28-105 Seller or certified service provider reliance on commission information.
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59-28-105. 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 chapter if the seller's or certified service provider's failure to collect the ta…