Effective 7/1/2022 59-28-103. Imposition — Rate — Revenue distribution. (1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%. (2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described […]
Effective 1/1/2018 59-28-105. 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 chapter if the seller’s or certified service provider’s failure to collect the tax is as a result of the seller’s or […]
Effective 1/1/2018 59-28-106. 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 chapter if: (a) the certified service provider or […]
Effective 1/1/2018 59-28-107. 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 chapter or an underpayment if: (i) the purchaser’s seller or certified service provider relies on incorrect data provided by the commission: […]
Effective 5/8/2018 59-28-108. Military Installation Development Authority exemption. Amounts paid or charged for accommodations and services, as defined in Section 63H-1-205, are exempt from the tax described in Section 59-28-103, if the amounts are paid to or charged by a proprietor subject to the MIDA accommodations tax imposed under Section 63H-1-205. Enacted by Chapter 442, […]
