{"data":{"id":"us-ut/utah-code-59-38-103","jurisdiction":"us-ut","citation":"Utah Code § 59-38-103","heading":"Tax levy -- Rate -- Scope.","body":"(1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions.\n(2) A covered entity shall pay the tax imposed under this section to the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-38 Covered Entity Excise Tax","Part 59-38-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter38/59-38-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-10-08T06:03:03Z","sha256":"ac24c9cc95fee47aeaade31be234408ee019c108075d1daf2c954c64d783b7ce","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-38-102","next":"us-ut/utah-code-59-38-104"},"notice":"GroundRules: Original legal text. Not legal advice."}