§ 59-12-353 Additional municipal transient room tax
§ 59-12-355 Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements
§ 59-12-357 Seller or certified service provider reliance on commission information
§ 59-12-358 Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-359 Purchaser relief from liability
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Terms Used In Utah Code > Title 59 > Chapter 12 > Part 3A - Municipality Transient Room Tax

  • Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
  • Certified service provider: means an agent certified:
         (23)(a) by the governing board of the agreement; and
         (23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102
  • Purchaser: means a person to whom:
         (108)(a) a sale of tangible personal property is made;
         (108)(b) a product is transferred electronically; or
         (108)(c) a service is furnished. See Utah Code 59-12-102
  • Seller: includes a marketplace facilitator. See Utah Code 59-12-102
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5