Utah Statutes
§ 59-12-211.1 — Location of a transaction that is subject to a use tax.
Utah § 59-12-211.1
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-2Local Sales and Use Tax Act
This text of Utah § 59-12-211.1 (Location of a transaction that is subject to a use 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. § 59-12-211.1 (2026).
Text
(1)Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.
(2)For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 6, 2018 Special Session 2
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-211.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-211.1.