Tax Collection

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Sales and Use Tax Act
  5. Tax Collection

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Section
101

Short title.

Section
102

Definitions.

Section
102.3

Authority to enter into agreement -- Delegates.

Section
103

Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.

Section
104

Exemptions.

Section
104.1

Exemptions for religious or charitable institutions.

Section
104.2

Exemption for accommodations and services taxed by the Navajo Nation.

Section
104.3

Credit for certain repossessions of a motor vehicle.

Section
104.4

Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

Section
104.5

Revenue and Taxation Interim Committee review of sales and use taxes.

Section
104.6

Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.

Section
104.10

Exemption from sales tax for cannabis.

Section
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.

Section
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.

Section
107.1

Direct payment permit.

Section
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.

Section
108

Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.

Section
109

Confidentiality of information.

Section
110

Refunds procedures.

Section
110.1

Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

Section
111

Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

Section
112

Tax a lien when selling business -- Liability of purchaser.

Section
116

License and tax in addition to other licenses and taxes.

Section
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.

Section
118

Commission's authority to administer sales and use tax.

Section
123

Definitions -- Collection, remittance, and payment of a tax on direct mail.

Section
124

Certified service provider liability.

Section
125

Seller or certified service provider reliance on commission information.

Section
126

Certified service provider or model 2 seller reliance on commission certified software.

Section
127

Purchaser relief from liability.

Section
128

Amnesty.

Section
129

Monetary allowance under the agreement.