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32 chapters · 1,123 sections in this title.
Utah Code § 59-12-405 Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
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59-12-405. Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax. (1) As used in this section: "High-occupancy lodging unit" means each bedroom in a: …
Utah Code § 59-12-406 Seller or certified service provider reliance on commission information.
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59-12-406. 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 i…
Utah Code § 59-12-407 Certified service provider or model 2 seller reliance on commission certified software.
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59-12-407. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsectionand subject to Subsection, a certified service provider or model 2 seller is not liable for failing to collect a tax required under this part if:…
Utah Code § 59-12-408 Purchaser relief from liability.
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59-12-408. Purchaser relief from liability. (1) Except as provided in Subsection, a purchaser is relieved from a penalty under Sectionfor failure to pay a tax due under this part or an underpayment if: (1)(b) 59-1-401 the purchaser's seller or certified service provider relies on…