GroundRules
Utah Code § 59-38-103: Tax levy -- Rate -- Scope.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-38 Covered Entity Excise Tax
- Part 59-38-1 General Provisions
(1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions.
(2) A covered entity shall pay the tax imposed under this section to the commission.
Collected 2026-10-08T06:03:03Z. Source file · JSON