GroundRules
Utah Code § 59-12-104.5: Revenue and Taxation Interim Committee review of sales and use taxes.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- Part 59-12-1 Tax Collection
The Revenue and Taxation Interim Committee shall:
(1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and
(2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program.
Collected 2026-09-03T11:34:33Z. Source file · JSON