Utah Code § 59-28-102: Definitions.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-28 State Transient Room Tax Act
As used in this chapter:
(1) "Agreement" means the same as that term is defined in Section 59-12-102.
(2) "Certified service provider" means the same as that term is defined in Section 59-12-102.
(3) "Initial rate" means a rate of 0.32%.
(4) "Model 2 seller" means the same as that term is defined in Section 59-12-102.
(5) "Purchaser" means the same as that term is defined in Section 59-12-102.
(6) "Sales price" means the same as that term is defined in Section 59-12-102.
(7) "Secondary rate" means a rate of 0.75%.
(8) "Seller" means the same as that term is defined in Section 59-12-102.
Collected 2026-09-03T11:34:33Z. Source file · JSON