Section 1105 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-1105. 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 1106 – Purchaser relief from liability.
59-12-1106. 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 703 – Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenues — Administration — Enactment or repeal of tax — Effective date — Notice requirements.
Effective 5/8/2018 59-12-703. Opinion question election — Base — Rate — Imposition of tax — Expenditure of revenues — Administration — Enactment or repeal of tax — Effective date — Notice requirements. (1) (a) Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of […]
Section 704 – Distribution of revenues — Advisory board creation — Determining operating expenses — Administrative charge.
Effective 1/1/2022 59-12-704. Distribution of revenues — Advisory board creation — Determining operating expenses — Administrative charge. (1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements of this section, any revenues collected by a county of the first class under this part shall be distributed annually by the county legislative […]
Section 705 – Free or reduced admission day available to all state residents.
59-12-705. Free or reduced admission day available to all state residents. Each botanical organization, cultural organization, or zoological organization that receives money from a tax imposed under this part and that periodically offers a waived or discounted admission fee shall make the waived or discounted admission fee available to all residents of the state. Amended […]
Section 707 – Seller or certified service provider reliance on commission information.
59-12-707. 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 708 – Certified service provider or model 2 seller reliance on commission certified software.
59-12-708. 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 709 – Purchaser relief from liability.
59-12-709. 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 802 – Imposition of rural county health care facilities tax — Expenditure of tax revenue — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge.
Effective 5/12/2020 59-12-802. Imposition of rural county health care facilities tax — Expenditure of tax revenue — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge. (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class may impose a sales and use tax of […]
Section 804 – Imposition of rural city hospital tax — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge.
Effective 5/8/2018 59-12-804. Imposition of rural city hospital tax — Base — Rate — Administration, collection, and enforcement of tax — Administrative charge. (1) (a) A city legislative body may impose a sales and use tax of up to 1%: (i) on the transactions described in Subsection 59-12-103(1) located within the city; and (ii) to […]