Utah § 59-12-1803 Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.

Utah Statutes

§ 59-12-1803 — Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.

Utah § 59-12-1803

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 § 59-12-1803 (Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.) 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. § 59-12-1803 (2026).

Text

(1)Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter.

(2)(2)(a) The enactment of a tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax if the billing period for the transaction begins before the effective date of the tax under this part.

(2)(b) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under this part.

(3)(3)(a) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a

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(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter.
(2) (2)(a) The enactment of a tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax if the billing period for the transaction begins before the effective date of the tax under this part.
(2)(b) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under this part.
(3) (3)(a) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax under this part takes effect:
(3)(a)(i) on the first day of a calendar quarter; and
(3)(a)(ii) beginning 60 days after the effective date of the enactment or repeal of the tax under this part.
(3)(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
(4) A tax imposed by this part shall be administered, collected, enforced, and interpreted in accordance with:
(4)(a) the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and
(4)(b) Chapter 1, General Taxation Policies.