59-12-102.3. Authority to enter into agreement — Delegates. (1) The commission may apply to the governing board for the state to become a party to the agreement. (2) If the state becomes a party to the agreement, the commission may: (a) establish standards for certification of a: (i) certified automated system; and (ii) certified service […]
Effective 7/1/2022 59-12-103. Sales and use tax base — Rates — Effective dates — Use of sales and use tax revenues. (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales price for amounts paid or charged for the following transactions: (a) retail sales of tangible […]
Effective 7/1/2022 59-12-104. Exemptions. Exemptions from the taxes imposed by this chapter are as follows: (1) sales of aviation fuel, motor fuel, and special fuel subject to a Utah state excise tax under Chapter 13, Motor and Special Fuel Tax Act; (2) subject to Section 59-12-104.6, sales to the state, its institutions, and its political […]
59-12-104.1. Exemptions for religious or charitable institutions. (1) Except as provided in Section 59-12-104, sales made by religious or charitable institutions or organizations are exempt from the sales and use tax imposed by this chapter if the sale is made in the conduct of the institution’s or organization’s regular religious or charitable functions or activities. […]
Effective 9/23/2019 59-12-104.10. Exemption from sales tax for cannabis. (1) As used in this section: (a) “Cannabis” means the same as that term is defined in Section 26-61a-102. (b) “Cannabis product” means the same as that term is defined in Section 26-61a-102. (c) “Medical cannabis device” means the same as that term is defined in […]
Effective 5/4/2022 59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation. (1) As used in this section “tribal taxing area” means the geographical area that: (a) is subject to the taxing authority of the Navajo Nation; and (b) consists of: (i) notwithstanding the issuance of a patent, all land: (A) within the limits […]
59-12-104.3. Credit for certain repossessions of a motor vehicle. (1) (a) Subject to Subsections (2) and (3), a seller that collects a tax under this chapter on the sale of a motor vehicle may claim a credit for a tax under this chapter for a motor vehicle that: (i) has been repossessed; and (ii) that […]
59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption — Rulemaking authority. (1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education […]
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 […]
59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases — Rulemaking authority — Applicability of section. (1) As used in this section: (a) “Designated establishment within the lodging industry” means an establishment described in NAICS Code 721110 or 721191 of the 2007 North American Industry Classification System of the […]
Effective 5/5/2021 59-12-106. Definitions — Sales and use tax license requirements — Penalty — Application process and requirements — No fee — Bonds — Presumption of taxability — Exemption certificates — Exemption certificate license number to accompany contract bids. (1) As used in this section: (a) “Applicant” means a person that: (i) is required by […]
Effective 5/4/2022 59-12-107. Definitions — Collection, remittance, and payment of tax by sellers or other persons — Returns — Reports — Direct payment by purchaser of vehicle — Other liability for collection — Rulemaking authority — Credits — Treatment of bad debt — Penalties and interest. (1) As used in this section: (a) “Ownership” means […]
59-12-107.1. Direct payment permit. (1) The commission may issue a direct payment permit to a seller that: (a) obtains a license under Section 59-12-106; (b) makes aggregate purchases of at least $1,500,000 for each of the three years prior to the year in which the commission issues the direct payment permit to the seller; (c) […]
Effective 10/1/2019 59-12-107.6. Marketplace facilitator collection, remittance, and payment of sales tax obligation — Marketplace seller collection, remittance, and payment of sales tax obligation — Liability for collection. (1) A marketplace facilitator shall pay or collect and remit sales and use taxes imposed by this chapter in accordance with Section 59-12-107: (a) if the marketplace […]
Effective 1/1/2021 59-12-108. Monthly payment — Amount of tax a seller may retain — Penalty — Certain amounts allocated to local taxing jurisdictions. (1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year shall: (i) file a return with the commission: […]
59-12-109. Confidentiality of information. The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403. Renumbered and Amended by Chapter 5, 1987 General Session
59-12-110. Refunds procedures. (1) A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt. (2) A seller that files a claim for a refund […]
59-12-110.1. Refund or credit for taxes overpaid by a purchaser — Seller reasonable business practice. (1) Subject to the other provisions of this section, a purchaser may request from a seller a refund or credit of any amount that: (a) the purchaser overpaid in taxes under this chapter; and (b) was collected by the seller. […]
59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due — Commission rulemaking authority. A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title […]
59-12-112. Tax a lien when selling business — Liability of purchaser. The tax imposed by this chapter shall be a lien upon the property of any person who sells out his business or stock of goods or quits business. Such person shall complete the return provided for under Section 59-12-107, within 30 days after the […]
