Utah Statutes
§ 59-12-2203 — Authority to impose a sales and use tax under this part.
Utah § 59-12-2203
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-22Local Option Sales and Use Taxes for Transportation Act
This text of Utah § 59-12-2203 (Authority to impose a sales and use tax under this part.) 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. § 59-12-2203 (2026).
Text
(1)As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(1)(a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or
(1)(b) a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.
(2)As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(2)(a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or
(2)(b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordan
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Legislative History
Amended by Chapter 479, 2019 General Session
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 § 59-12-2203, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-2203.