{"data":{"id":"us-ut/utah-code-59-12-2205","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2205","heading":"Determination of the location of a transaction.","body":"For purposes of this part, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-22 Local Option Sales and Use Taxes for Transportation Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2205.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"397396d7c1962429e8c2f8db1e45120a978c25b83715d4fd176005aec813b047","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2204","next":"us-ut/utah-code-59-12-2206"},"notice":"GroundRules: Original legal text. Not legal advice."}