PocketLaw | Utah Code | Local Sales and Use Tax Act

County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.

Section
204

Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.

Section
205

Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.

Section
206

Collection of taxes by commission -- Administrative charge.

Section
208.1

Enactment or repeal of tax -- Effective date -- Notice requirements.

Section
209

Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.

Section
210

Commission to provide data to counties.

Section
210.1

Commission redistribution of certain sales and use tax revenues.

Section
211

Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.

Section
211.1

Location of a transaction that is subject to a use tax.

Section
212

Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.

Section
213

Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.

Section
214

Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.

Section
215

Location of transaction involving telecommunications service or other related service.

Section
216

Seller or certified service provider reliance on commission information.

Section
217

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

Section
218

Local Sales and Use Tax Act

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Title.

Purpose and intent.

County, city, town, or metro township may levy tax -- Contracts pursuant to Interlocal Cooperation Act.

Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund.

Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.

Collection of taxes by commission -- Administrative charge.

Enactment or repeal of tax -- Effective date -- Notice requirements.

Participation of qualifying jurisdictions in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.

Commission to provide data to counties.

Commission redistribution of certain sales and use tax revenues.

Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.

Location of a transaction that is subject to a use tax.

Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.

Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.

Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.

Location of transaction involving telecommunications service or other related service.

Seller or certified service provider reliance on commission information.

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

Purchaser relief from liability.