Title 59, Revenue and Taxation

59-10-529. Overpayment of tax -- Credits -- Refunds. (1) If there has been an overpayment of any tax imposed by this chapter, the amount of overpayment is credited as follows: (a) against an income tax due from a taxpayer; (b) against: (i) the amount of a judgment against a taxpa…

59-10-529.1. Time period for commission to issue a refund. (1) Except as provided in Subsection (2), the commission may not issue a refund before March 1. (2) The commission may issue a refund before March 1 if, before March 1, the commission determines that: (a) an employer has …

59-10-531. Claims for refund or credit. A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.

59-10-536. Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission. (1)(a) If, before the expiration of the time prescribed in this section for the assessment of a tax, the commission and the taxp…

59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax. (1)(a) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at t…

59-10-538. Interest on overpayments. (1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402. (2) For purposes of this section, if any overpayment of tax imposed by thi…

59-10-539. Penalties and interest. (1)(a) In case of failure to file an income tax return and pay the tax required under this chapter on or before the date prescribed for paying the tax, including extensions, unless it is shown that the failure is due to reasonable cause and not …

59-10-541. Violations -- Civil and criminal penalties. (1) Every person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a penalty as …

59-10-544. General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances. (1)(a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the s…

59-10-546. Application of former law. Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act, in respect of taxable years commencing before…

59-10-552. Carry forward of expired or repealed tax credit. (1) Except as provided in Subsection (2), when a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to…

59-12-102. Definitions. As used in this chapter: (1) "800 service" means a telecommunications service that: (a) allows a caller to dial a toll-free number without incurring a charge for the call; and (b) is typically marketed: (i) under the name 800 toll-free calling; (ii) under …

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: (a) establish standards for certification of a…

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: (a) retail sales of t…

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. 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(99) at the time of purchase if the owner purchases the moto…

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…

59-12-104.2. 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 …