Utah Statutes
§ 59-12-2204 — Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-22 Local Option Sales and Use Taxes for Transportation Act
(1)A county, city, or town may not impose a sales and use tax under this part on:
(1)(a) 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; and
(1)(b) except as provided in Subsection (2), amounts paid or charged for food and food ingredients.
(2)A county, city, or town imposing a sales and use tax under this part shall impose the sales and use tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients.
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Utah § 59-12-2204 (Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 422, 2017 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.