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

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Sales and Use Tax Act
  5. Local Option Sales and Use Taxes for Transportation Act
  6. Authority to impose a sales and use tax under this part.

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  • (1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
    • (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or
    • (b) a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.
  • (2) As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
    • (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or
    • (b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.
  • (3) As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
    • (a) a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or
    • (b) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218.
  • (4) A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.
  • (5) A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.




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