GroundRules
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- Utah Code § 59-12-117 · Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.
- Utah Code § 59-12-118 · Commission's authority to administer sales and use tax.
- Utah Code § 59-12-123 · Definitions -- Collection, remittance, and payment of a tax on direct mail.
- Utah Code § 59-12-124 · Certified service provider liability.
- Utah Code § 59-12-125 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-126 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-127 · Purchaser relief from liability.
- Utah Code § 59-12-128 · Amnesty.
- Utah Code § 59-12-129 · Monetary allowance under the agreement.
- Utah Code § 59-12-202 · Legislative findings -- Commission authority.
- Utah Code § 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act -- Distribution of county tax revenue to newly incorporated municipality.
- Utah Code § 59-12-204 · 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.
- Utah Code § 59-12-205 · Ordinances to conform with statutory amendments -- Distribution of tax revenue -- Determination of population.
- Utah Code § 59-12-206 · Collection of taxes by commission -- Administrative charge.
- Utah Code § 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice requirements.
- Utah Code § 59-12-209 · 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.
- Utah Code § 59-12-210 · Commission to provide data to counties.
- Utah Code § 59-12-210.1 · Commission redistribution of certain sales and use tax revenues.
- Utah Code § 59-12-211 · Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.
- Utah Code § 59-12-211.1 · Location of a transaction that is subject to a use tax.
- Utah Code § 59-12-212 · 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.
- Utah Code § 59-12-213 · Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.
- Utah Code § 59-12-214 · Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.
- Utah Code § 59-12-215 · Location of transaction involving telecommunications service or other related service.
- Utah Code § 59-12-216 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-217 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-218 · Purchaser relief from liability.
- Utah Code § 59-12-301 · Transient room tax -- Rate -- Expenditure of revenues -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- Utah Code § 59-12-302 · Collection of tax -- Administrative charge.
- Utah Code § 59-12-304 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-305 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-306 · Purchaser relief from liability.
- Utah Code § 59-12-352 · Transient room tax authority for municipalitiesand certain authorities -- Purposes for which revenues may be used.
- Utah Code § 59-12-354 · Collection of tax -- Administrative charge.
- Utah Code § 59-12-355 · Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
- Utah Code § 59-12-353 · Additional municipal transient room tax.
- Utah Code § 59-12-357 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-358 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-359 · Purchaser relief from liability.
- Utah Code § 59-12-401 · Resort communities tax authority for cities, towns, and certain authorities and certain counties -- Base -- Rate -- Collection fees.
- Utah Code § 59-12-402 · Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements -- Certain authorities and zones implementing additional resort communities sales and use tax.
- Utah Code § 59-12-402.1 · State correctional facility sales and use tax -- Base -- Rate -- Collection fees -- Imposition -- Prohibition of military installation development authority imposition of tax.
- Utah Code § 59-12-402.5 · Capital city revitalization sales and use tax -- Deadline -- Rate -- Collection fees -- Imposition.
- Utah Code § 59-12-403 · Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.
- Utah Code § 59-12-405 · Definitions -- Municipality filing requirements for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to municipality -- Municipality authority to impose tax.
- Utah Code § 59-12-406 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-407 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-408 · Purchaser relief from liability.
- Utah Code § 59-12-602 · Definitions.
- Utah Code § 59-12-603 · County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
- Utah Code § 59-12-605 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-606 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-607 · Purchaser relief from liability.
- Utah Code § 59-12-701 · Legislative findings.
- Utah Code § 59-12-702 · Definitions.
- Utah Code § 59-12-703 · Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-704 · Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge.
- Utah Code § 59-12-705 · Free or reduced admission day available to all state residents.
- Utah Code § 59-12-707 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-708 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-709 · Purchaser relief from liability.
- Utah Code § 59-12-801 · Definitions.
- Utah Code § 59-12-802 · Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.
- Utah Code § 59-12-804 · Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .
- Utah Code § 59-12-805 · Distribution of money collected from rural city hospital tax.
- Utah Code § 59-12-806 · Enactment, reauthorization, or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-808 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-809 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-810 · Purchaser relief from liability.
- Utah Code § 59-12-1101 · Statewide purpose.
- Utah Code § 59-12-1102 · 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.
- Utah Code § 59-12-1104 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1105 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1106 · Purchaser relief from liability.
- Utah Code § 59-12-1201 · Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits.
- Utah Code § 59-12-1202 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1203 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1204 · Purchaser relief from liability.
- Utah Code § 59-12-1302 · Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
- Utah Code § 59-12-1304 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1305 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1306 · Purchaser relief from liability.
- Utah Code § 59-12-1401 · Purpose statement -- Definitions -- Scope of part.
- Utah Code § 59-12-1402 · Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax.
- Utah Code § 59-12-1403 · Distribution of revenues -- Administrative costs.
- Utah Code § 59-12-1405 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1406 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1407 · Purchaser relief from liability.
- Utah Code § 59-12-1802 · State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
- Utah Code § 59-12-1803 · Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.
- Utah Code § 59-12-1804 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-1805 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-1806 · Purchaser relief from liability.
- Utah Code § 59-12-2002 · Definitions.
- Utah Code § 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.
- Utah Code § 59-12-2004 · Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
- Utah Code § 59-12-2005 · Seller or certified service provider reliance on commission information.
- Utah Code § 59-12-2006 · Certified service provider or model 2 seller reliance on commission certified software.
- Utah Code § 59-12-2007 · Purchaser relief from liability.
- Utah Code § 59-12-2102 · Definitions.