{"data":{"id":"us-ut/utah-code-59-12-211.1","jurisdiction":"us-ut","citation":"Utah Code § 59-12-211.1","heading":"Location of a transaction that is subject to a use tax.","body":"(1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.\n(2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-2 Local Sales and Use Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S211.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"96b9409f1e73b1fa6069b88e87925d8d6ae89cb34ef7fdb0a28aac22609ca0c5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-211","next":"us-ut/utah-code-59-12-212"},"notice":"GroundRules: Original legal text. Not legal advice."}