Section 106 – Certified service provider or model 2 seller reliance on commission certified software.
Effective 1/1/2018 59-28-106. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this chapter if: (a) the certified service provider or […]
Section 107 – Purchaser relief from liability.
Effective 1/1/2018 59-28-107. Purchaser relief from liability. (1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this chapter or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: […]
Section 108 – Military Installation Development Authority exemption.
Effective 5/8/2018 59-28-108. Military Installation Development Authority exemption. Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the MIDA accommodations tax imposed under Section 63H-1-205. Enacted by Chapter 442, […]
Section 103 – Imposition — Rate — Revenue distribution.
Effective 7/1/2022 59-28-103. Imposition — Rate — Revenue distribution. (1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%. (2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described […]
Section 105 – Seller or certified service provider reliance on commission information.
Effective 1/1/2018 59-28-105. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this chapter if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or […]
Section 105 – Sexually Explicit Business and Escort Service Fund — Administrative charge.
59-27-105. Sexually Explicit Business and Escort Service Fund — Administrative charge. (1) There is created an expendable special revenue fund called the “Sexually Explicit Business and Escort Service Fund.” (2) (a) Except as provided in Subsection (3), the fund consists of all amounts collected by the commission under this chapter. (b) (i) The money in […]
Section 108 – Penalties and interest.
59-27-108. Penalties and interest. An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to: (1) penalties provided in Section 59-1-401; and (2) interest provided in Section 59-1-402. Enacted by Chapter 214, 2004 General Session
Section 103 – Tax imposed on a sexually explicit business — Tax imposed on an escort service.
59-27-103. Tax imposed on a sexually explicit business — Tax imposed on an escort service. (1) A tax is imposed on a sexually explicit business equal to 10% of amounts paid to or charged by the sexually explicit business for the following transactions: (a) an admission fee; (b) a user fee; (c) a retail sale […]
Section 103 – Imposition of tax — Rate.
59-26-103. Imposition of tax — Rate. Subject to Section 59-26-104.5, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider: (1) within the state; and (2) to the extent […]
Section 104 – Collection of tax.
Effective 5/12/2020 59-26-104. Collection of tax. A multi-channel video or audio service provider shall: (1) collect the tax imposed by Section 59-26-103 from the purchaser; (2) pay the tax collected under Subsection (1) to the commission: (a) monthly on or before the last day of the month immediately following the last day of the previous […]