US Lawyer Database

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 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 – 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 […]