PocketLaw | Utah Code | Local Option Sales and Use Taxes for

Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

Section
2205

Determination of the location of a transaction.

Section
2206

Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.

Section
2207

Administrative charge.

Section
2208

Legislative body approval requirements -- Voter approval requirements.

Section
2209

Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.

Section
2210

Seller or certified service provider reliance on commission information.

Section
2211

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

Section
2212

County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

Section
2214

County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.

Section
2215

City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

Section
2216

County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.

Section
2217

County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.

Section
2218

County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.

Section
2219

County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.

Section
2220

Local Option Sales and Use Taxes for Transportation Act

Checkout our iOS App for a better way to browser and research.

Title.

Definitions.

Authority to impose a sales and use tax under this part.

Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

Determination of the location of a transaction.

Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.

Administrative charge.

Legislative body approval requirements -- Voter approval requirements.

Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.

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.

Transition provisions.

Allowable uses of local option sales and use tax revenue.

County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.

City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.

County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.

County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.

County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.

County option sales and use tax to fund a system for public transit -- Base -- Rate.