Title 59, Revenue and Taxation

59-26-106. Records. (1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter…

59-26-108. Rulemaking authority. The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.

59-26-109. Penalties and interest. A multi-channel video or audio service provider that fails to comply with any provision of this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.

59-27-102. Definitions. (1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for: (a) companionship; and (b)(i) a salary; (ii) a fee; (iii) a commission; (iv) hire; (v) profit; or (vi) any amount similar to an amount …

59-27-103. Tax imposed on a sexually explicit business -- Tax imposed on an escort service. (1) A tax is imposed on a sexually explicit business equal to 10% of amounts paid to or charged by the sexually explicit business for the following transactions: (a) an admission fee; (b) …

59-27-104. Payment of tax. (1) Subject to Subsection (2), a sexually explicit business or escort service subject to the tax imposed by this chapter shall file a return with the commission and pay the tax calculated on the return to the commission: (a) quarterly on or before the l…

59-27-105. Sexually Explicit Business and Escort Service Fund -- Administrative charge. (1) There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund." (2)(a) Except as provided in Subsection (3), the fund consists of all a…

59-27-105. Sexually Explicit Business and Escort Service Fund -- Administrative charge. (1) There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund." (2)(a) Except as provided in Subsection (3), the fund consists of all a…

59-27-106. Records. (1) An owner or operator of a sexually explicit business or escort service shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter. (2) The commission m…

59-27-108. Penalties and interest. An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to: (1) penalties provided in Section 59-1-401; and (2) interest provided in Section 59-1-402.

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…

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 Subsection 59-12-103(1)(i) at: (a) the initial rate; and (b) the secondary rate. (2) The tax imposed under thi…

59-28-104. Collection of tax. (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) the same procedures used to administer, collect, and enforc…

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…

59-28-106. 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…

59-28-107. 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 chapter or an underpayment if: (i) the purchaser's seller or certified service provide…

59-28-108. Military Installation Development Authority exemption. Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the…

59-30-101. Definitions. As used in this chapter: (1) "Charging station" means equipment designed to deliver electric energy to an electric vehicle for a fee. (2) "Charging station operator" means a person who owns or operates a charging station in the state. (3) "Charging station…

59-30-102. Imposition -- Rate -- Revenue distribution. (1) There is levied a tax upon the retail sale of: (a) electric current sold by a charging station operator to charge or recharge an electric vehicle; and (b) a charging station subscription by a charging station operator to …

59-30-103. Collection of electric vehicle charging tax. (1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: (a) Chapter 1, General Taxation Policies; and (b) the same procedures used to administer, collect, and enforce the tax un…

59-31-101. Definitions. As used in this chapter: (1) "Cannabinoid product" means the same as that term is defined in Section 4-41-102. (2) "Licensee" means a retailer that holds a valid license under Part 2, Licensing, to sell a cannabinoid product. (3) "Retail price" means the a…

59-31-101. Definitions. As used in this chapter: (1)(a) "Cannabinoid product" means a product that contains or is represented to contain one or more naturally occurring cannabinoids. (b) "Cannabinoid product" does not include: (i) medical cannabis as that term is defined in Secti…

59-31-201. Prohibition on the sale of a specialized product without license. (1) A retailer may not sell or offer to sell a specialized product in this state without first obtaining a license from the commission under Section 59-31-202. (2) It is a class B misdemeanor for a perso…

59-31-201. Prohibition on the sale of a cannabinoid product without license. (1) A person may not sell, offer to sell, or distribute a cannabinoid product in this state without first: (a) obtaining a license from the commission under Section 59-31-202; and (b) complying with the …

59-31-202. Issuance of license. (1) The commission shall issue a license to sell a cannabinoid product to a retailer that submits an application, on a form created by the commission, that includes: (a) the retailer's name; (b) the address of the location permitted under Section 4…

59-31-202. Issuance of license. (1) The commission shall issue a fixed location license to sell a specialized product to a retailer that submits an application, on a form created by the commission, that includes: (a) the retailer's name; (b) the address of the location permitted …

59-31-203. License revocation and reinstatement. (1) The commission shall, on a reasonable notice and after a hearing, revoke the license of any licensee violating any provisions of this chapter. (2) A license may not be reissued to a licensee described in Subsection (1) until th…

59-31-301. Taxation of cannabinoid product. (1) A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price. (2)(a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold. (b) A cons…

59-31-301. Taxation of specialized product. (1) A tax is imposed on a specialized product at a rate of 5.3% multiplied by the retail price. (2)(a) Except as provided in Subsection (2)(c), a retailer shall collect the tax imposed under Subsection (1) from a consumer at the time th…

59-31-302. Remittance of tax. (1)(a) A retailer that collects the tax imposed on a specialized product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and th…

59-31-302. Remittance of tax. (1)(a) The licensee that collects the tax imposed on a cannabinoid product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and …

59-31-401. Specialized Product Proceeds Restricted Account. (1) There is created within the General Fund a restricted account known as the "Specialized Product Proceeds Restricted Account." (2) The Specialized Product Proceeds Restricted Account consists of: (a) revenue collected…

59-31-401. Cannabinoid Proceeds Restricted Account. (1) There is created within the General Fund a restricted account known as the "Cannabinoid Proceeds Restricted Account." (2) The Cannabinoid Proceeds Restricted Account consists of: (a) revenue collected from the tax imposed by…

59-31-402. Report to Department of Agriculture and Food of illegal cannabinoid product. If the commission suspects that a cannabinoid product is being sold in the state in violation of a law other than a law described in this chapter, the commission shall report the name and tax …

59-31-402. Report to Department of Agriculture and Food of illegal specialized product. If the commission suspects that a specialized product is being sold in the state in violation of a law other than a law described in this chapter, the commission shall report the name and tax …

59-32-101. Definitions. As used in this chapter: (1) "Barrel" means an amount equal to 42 gallons of oil at atmospheric pressure and at a temperature of 60 degrees Fahrenheit. (2) "Condensate" means hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in…

59-32-102. Imposition of local impact mitigation tax -- Rate -- Exemptions -- Shipment out-of-state -- Stockpiling -- Relation to other taxes -- Prohibition on county imposition of oil or gas mitigation fee. (1)(a) Except as provided in Subsection (2), a local impact mitigation t…

59-32-103. Payment of tax -- Revenue distribution -- Expenditure of tax revenue -- Administration. (1)(a) The tax imposed by this chapter shall be paid: (i) by the producer of oil or gas subject to the tax to the commission; and (ii) on a quarterly basis on or before the last day…

59-32-104. County report to Legislature. (1) Each recipient county shall submit a written report to the Natural Resources, Agriculture, and Environment Interim Committee on or before September 1, 2029. (2) The report described in Subsection (1) shall include: (a) an accounting of…

59-33-101. Definitions. As used in this chapter: (1) "Commercially operational" means that a wind or solar electric generation facility generates commercial amounts of electricity. (2) "Nameplate capacity" means the sum of the maximum rated outputs of all electrical generating eq…

59-33-201. Imposition of tax on renewable energy project entities -- Deposit of revenue. (1)(a) Beginning January 1, 2026, there is annually levied a tax on a renewable energy project entity in the state for each calendar year following the calendar year in which a wind or solar …

59-33-301. Administration, collection, and enforcement of tax -- Rulemaking. The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies.

59-33-302. When taxes due -- Payment of tax -- Audit. The tax imposed by this chapter is due and payable on or before March 1 of the year next succeeding the calendar year when the renewable energy project entity is subject to the tax imposed under Section 59-33-201.

59-34-101. Definitions. As used in this chapter: (1) "Canoe" means the same as that term is defined in Section 59-2-405. (2) "Division" means the Motor Vehicle Division created in Section 41-1a-106. (3) "Government entity" means the United States, state, county, municipality, or …

59-34-102. Imposition. (1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7. (2) The division shall: (a) collect the tax imposed in Subsection (1); and (b) deposit the revenue from the tax imposed in Subsection (1) into the …

59-34-103. Exemptions. Payment of the Boating Grant Tax, as created in Section 59-34-102, under this chapter is not required for: (1) a vessel owned by a government entity and being operated within the scope of the government entity's duties; (2) a vessel that: (a) is already cov…