County Option Sales and Use Tax

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

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Section
1101

Statewide purpose.

Section
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 -- Notice requirements.

Section
1104

Seller or certified service provider reliance on commission information.

Section
1105

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

Section
1106

Purchaser relief from liability.