{"data":{"id":"us-ut/utah-code-59-12-1101","jurisdiction":"us-ut","citation":"Utah Code § 59-12-1101","heading":"Statewide purpose.","body":"The Legislature finds that a statewide purpose is served by this part in that it enables counties to carry out more effectively the counties' statutorily defined roles as political and legal subdivisions of the state by improving the counties' revenue raising capacities.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-11 County Option Sales and Use Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S1101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2047197b1cf21a1d7f2affe1ebd9a72be87707ce51881d005c4eea23e86ea877","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-810","next":"us-ut/utah-code-59-12-1102"},"notice":"GroundRules: Original legal text. Not legal advice."}