Section 1407 – Purchaser relief from liability.
59-12-1407. 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 part or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: (A) on […]
Section 1402 – Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenue — Enactment or repeal of tax — Effective date — Notice requirements.
Effective 5/8/2018 59-12-1402. Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenue — Enactment or repeal of tax — Effective date — Notice requirements. (1) (a) Subject to the other provisions of this section, a city or town legislative body subject to this part may submit an opinion question […]
Section 1403 – Distribution of revenues — Administrative costs.
59-12-1403. Distribution of revenues — Administrative costs. (1) (a) The city or town legislative body shall by ordinance provide for the distribution of the entire amount of the revenues collected from the tax imposed by this part: (i) in accordance with this section; and (ii) as stated in the opinion question described in Subsection 59-12-1402(1). […]
Section 1302 – Imposition of tax — Base — Rate — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge.
Effective 5/8/2018 59-12-1302. Imposition of tax — Base — Rate — Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge. (1) Beginning on or after January 1, 1998, the governing body of a town may impose a tax as […]
Section 1304 – Seller or certified service provider reliance on commission information.
59-12-1304. 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 part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]
Section 1305 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-1305. 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 part if: (a) the certified service provider or model 2 […]
Section 1306 – Purchaser relief from liability.
59-12-1306. 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 part or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: (A) on […]
Section 1401 – Purpose statement — Definitions — Scope of part.
59-12-1401. Purpose statement — Definitions — Scope of part. (1) The purpose of the tax imposed by this part is the same for cities and towns as is stated in Section 59-12-701 for counties. (2) The definitions of Section 59-12-702 are incorporated into this part. (3) This part applies only to a city or town […]
Section 1201 – Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits.
Effective 7/1/2016 59-12-1201. Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits. (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all short-term leases and rentals of motor vehicles not exceeding 30 days. (b) The tax imposed […]
Section 1202 – Seller or certified service provider reliance on commission information.
59-12-1202. 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 part if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or certified service […]