Section 302 – Collection of tax — Administrative charge.

• (1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, and enforced in accordance with:
  • (a) the same procedures used to administer, collect, and enforce the tax under:
    • (i)Part 1, Tax Collection; or
    • (ii)Part 2, Local Sales and Use Tax Act; and
  • (b)Chapter 1, General Taxation Policies.

• (2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.

• (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).

• (4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.

• (5) The commission:
  • (a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and
  • (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.

Amended by Chapter 376, 2021 General Session