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.

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 § 59-12-2204

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 § 59-12-2204 (Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.) 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. § 59-12-2204 (2026).

Text

(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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(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.