City or Town Option Sales and Use Tax Act

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

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Section
2101

Title.

Section
2102

Definitions.

Section
2103

Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.

Section
2104

Seller or certified service provider reliance on commission information.

Section
2105

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

Section
2106

Purchaser relief from liability.