GroundRules
Utah Code § 59-12-211.1: Location of a transaction that is subject to a use tax.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- Part 59-12-2 Local Sales and Use Tax Act
(1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.
(2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.
Collected 2026-09-03T11:34:33Z. Source file · JSON