32 chapters · 1,123 sections in this title.
Utah Code § 59-35-101 Definitions.
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59-35-101. Definitions. As used in this chapter: (1) "Advertisement" means any written, oral, or graphic statement or representation. (2) "Business entity" means the same as that term is defined in Section. 59-6-101 (3) "Gross receipts" means the total amount of consideration rec…
Utah Code § 59-35-201 Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.
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59-35-201. Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue. (1) Beginning January 1, 2027, there is annually levied a tax on a targeted advertising entity as provided in this section. (2) The tax imposed in this …
Utah Code § 59-35-202 Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking.
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59-35-202. Administration, collection, and enforcement of tax -- Administrative charge -- Rulemaking. (1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: Chapter 1, General Taxation Policies; and any rules made by the commission …
Utah Code § 59-35-203 Targeted Advertising Tax Restricted Account.
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59-35-203. Targeted Advertising Tax Restricted Account. (1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account." (2) The account consists of: revenue collected from the tax imposed by Section; and 59-35-201 amou…