Utah § 59-12-1802 State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

Utah Statutes

§ 59-12-1802 — State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.

Utah § 59-12-1802

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-18Additional State Sales and Use Tax Act

This text of Utah § 59-12-1802 (State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.) 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. § 59-12-1802 (2026).

Text

(1)If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state:

(1)(a) on the transactions described in Subsection 59-12-103(1);

(1)(b) at a rate of .25%; and

(1)(c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax.

(2)Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104.

(3)For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.

(4)Revenues collected from the sales and us

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(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state:

(1)(a) on the transactions described in Subsection 59-12-103(1);
(1)(b) at a rate of .25%; and
(1)(c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax.
(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104.
(3) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited into the General Fund.