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Utah · Through 2026 General Session

Utah Code § 59-28-102: Definitions.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. 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

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