Section 2101 – Title.

59-12-2101. Title. This part is known as the “City or Town Option Sales and Use Tax Act.” Enacted by Chapter 323, 2008 General Session

Section 2103 – Imposition of tax — Base — Rate — Expenditure of revenue collected from the tax — Administration, collection, and enforcement of tax by commission — Administrative charge — Enactment or repeal of tax — Annexation — Notice.

Effective 5/8/2018 59-12-2103. Imposition of tax — Base — Rate — Expenditure of revenue collected from the tax — Administration, collection, and enforcement of tax by commission — Administrative charge — Enactment or repeal of tax — Annexation — Notice. (1) (a) As used in this section, “eligible city or town” means a city or […]

Section 2104 – Seller or certified service provider reliance on commission information.

59-12-2104. 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 2105 – Certified service provider or model 2 seller reliance on commission certified software.

59-12-2105. 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 2106 – Purchaser relief from liability.

59-12-2106. 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 […]