Section 104.5 – Revenue and Taxation Interim Committee review of sales and use taxes.

Effective 1/1/2019
59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.
The Revenue and Taxation Interim Committee shall:

• (1) review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and

• (2) review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program.

Amended by Chapter 6, 2018 Special Session 2