{"data":{"id":"us-ut/utah-code-59-12-1802","jurisdiction":"us-ut","citation":"Utah Code § 59-12-1802","heading":"State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.","body":"(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state:\n(a) on the transactions described in Subsection 59-12-103(1);\n(b) at a rate of .25%; and\n(c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax.\n(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104.\n(3) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.\n(4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited into the General Fund.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-18 Additional State Sales and Use Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S1802.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3c18dc51d3f8325b5386030e2d9b1864fd9ff179920359fcc599acbbc2b0d721","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-1407","next":"us-ut/utah-code-59-12-1803"},"notice":"GroundRules: Original legal text. Not legal advice."}