Utah § 59-12-104.5 Revenue and Taxation Interim Committee review of sales and use taxes.

Utah Statutes

§ 59-12-104.5 — Revenue and Taxation Interim Committee review of sales and use taxes.

Utah § 59-12-104.5

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-1Tax Collection

This text of Utah § 59-12-104.5 (Revenue and Taxation Interim Committee review of sales and use taxes.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-12-104.5 (2026).

Text

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.

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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.