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Terms Used In Utah Code 59-12-108 v2

  • 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
  • Agreement sales and use tax: means a tax imposed under:
         (7)(a) Subsection 59-12-103(2)(a)(i)(A);
         (7)(b) Subsection 59-12-103(2)(b)(i);
         (7)(c) Subsection 59-12-103(2)(c)(i);
         (7)(d) Subsection 59-12-103(2)(d);
         (7)(e) Subsection 59-12-103(2)(e)(i)(A)(I);
         (7)(f) Section 59-12-204;
         (7)(g) Section 59-12-401;
         (7)(h) Section 59-12-402;
         (7)(i) Section 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
  • Electronic: means :
         (47)(a) relating to technology; and
         (47)(b) having:
              (47)(b)(i) electrical capabilities;
              (47)(b)(ii) digital capabilities;
              (47)(b)(iii) magnetic capabilities;
              (47)(b)(iv) wireless capabilities;
              (47)(b)(v) optical capabilities;
              (47)(b)(vi) electromagnetic capabilities; or
              (47)(b)(vii) capabilities similar to Subsections (47)(b)(i) through (vi). See Utah Code 59-12-102
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. 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
  • Telecommunications service: includes :
              (141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:
                   (141)(b)(i)(A) on the code, form, or protocol of the content;
                   (141)(b)(i)(B) for the purpose of electronic conveyance, routing, or transmission; and
                   (141)(b)(i)(C) regardless of whether the service:
                        (141)(b)(i)(C)(I) is referred to as voice over Internet protocol service; or
                        (141)(b)(i)(C)(II) is classified by the Federal Communications Commission as enhanced or value added;
              (141)(b)(ii) an 800 service;
              (141)(b)(iii) a 900 service;
              (141)(b)(iv) a fixed wireless service;
              (141)(b)(v) a mobile wireless service;
              (141)(b)(vi) a postpaid calling service;
              (141)(b)(vii) a prepaid calling service;
              (141)(b)(viii) a prepaid wireless calling service; or
              (141)(b)(ix) a private communications service. 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
  • Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
     (1)(a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year shall:

          (1)(a)(i) file a return with the commission:

               (1)(a)(i)(A) monthly on or before the last day of the month immediately following the month for which the seller collects a tax under this chapter; and
               (1)(a)(i)(B) for the month for which the seller collects a tax under this chapter; and
          (1)(a)(ii) except as provided in Subsection (1)(b), remit with the return required by Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c):

               (1)(a)(ii)(A) if that seller’s tax liability under this chapter for the previous calendar year is less than $96,000, by any method permitted by the commission; or
               (1)(a)(ii)(B) if that seller’s tax liability under this chapter for the previous calendar year is $96,000 or more, by electronic funds transfer.
     (1)(b) A seller shall remit electronically with the return required by Subsection (1)(a)(i) the amount the seller is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c) if that seller:

          (1)(b)(i) is required by Section 59-12-107 to file the return electronically; or
          (1)(b)(ii)

               (1)(b)(ii)(A) is required to collect and remit a tax under Section 59-12-107; and
               (1)(b)(ii)(B) files a simplified electronic return.
     (1)(c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:

          (1)(c)(ii) a fee under Section 19-6-714;
          (1)(c)(iii) a fee under Section 19-6-805;
          (1)(c)(v) a tax under this chapter.
     (1)(d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing for a method for making same-day payments other than by electronic funds transfer if making payments by electronic funds transfer fails.
     (1)(e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall establish by rule procedures and requirements for determining the amount a seller is required to remit to the commission under this Subsection (1).
(2)

     (2)(a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount allowed by this Subsection (2).
     (2)(b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1.31% of any amounts the seller is required to remit to the commission:

          (2)(b)(i) for a transaction described in Subsection 59-12-103(1) that is subject to a state tax and a local tax imposed in accordance with the following, for the month for which the seller is filing a return in accordance with Subsection (1):

               (2)(b)(i)(A) Subsection 59-12-103(2)(a);
               (2)(b)(i)(B) Subsection 59-12-103(2)(b); and
               (2)(b)(i)(C) Subsection 59-12-103(2)(d); and
          (2)(b)(ii) for an agreement sales and use tax.
     (2)(c)

          (2)(c)(i) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described in Subsection 59-12-103(1) that is subject to the tax imposed in accordance with Subsection 59-12-103(2)(c).
          (2)(c)(ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount equal to the sum of:

               (2)(c)(ii)(A) 1.31% of any amounts the seller is required to remit to the commission for:

                    (2)(c)(ii)(A)(I) the tax imposed in accordance with Subsection 59-12-103(2)(c);
                    (2)(c)(ii)(A)(II) the month for which the seller is filing a return in accordance with Subsection (1); and
                    (2)(c)(ii)(A)(III) an agreement sales and use tax; and
               (2)(c)(ii)(B) 1.31% of the difference between:

                    (2)(c)(ii)(B)(I) the amounts the seller would have been required to remit to the commission:

                         (2)(c)(ii)(B)(I)(Aa) in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a);
                         (2)(c)(ii)(B)(I)(Bb) for the month for which the seller is filing a return in accordance with Subsection (1); and
                         (2)(c)(ii)(B)(I)(Cc) for an agreement sales and use tax; and
                    (2)(c)(ii)(B)(II) the amounts the seller is required to remit to the commission for:

                         (2)(c)(ii)(B)(II)(Aa) the tax imposed in accordance with Subsection 59-12-103(2)(c);
                         (2)(c)(ii)(B)(II)(Bb) the month for which the seller is filing a return in accordance with Subsection (1); and
                         (2)(c)(ii)(B)(II)(Cc) an agreement sales and use tax.
     (2)(d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1% of any amounts the seller is required to remit to the commission:

          (2)(d)(i) for the month for which the seller is filing a return in accordance with Subsection (1); and
          (2)(d)(ii) under:

               (2)(d)(ii)(A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
               (2)(d)(ii)(B) Subsection 59-12-603(1)(a)(i)(A);
               (2)(d)(ii)(C) Subsection 59-12-603(1)(a)(i)(B); or
               (2)(d)(ii)(D) Subsection 59-12-603(1)(a)(ii).
(3) A state government entity that is required to remit taxes monthly in accordance with Subsection (1) may not retain any amount under Subsection (2).
(4) A seller that has a tax liability under this chapter for the previous calendar year of less than $50,000 may:

     (4)(a) voluntarily meet the requirements of Subsection (1); and
     (4)(b) if the seller voluntarily meets the requirements of Subsection (1), retain the amounts allowed by Subsection (2).
(5) Penalties for late payment shall be as provided in Section 59-1-401.
(6)

     (6)(a) Except as provided in Subsection (6)(c), for any amounts required to be remitted to the commission under this part, the commission shall each month calculate an amount equal to the difference between:

          (6)(a)(i) the total amount retained for that month by all sellers had the percentages listed under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and
          (6)(a)(ii) the total amount retained for that month by all sellers at the percentages listed under Subsections (2)(b) and (2)(c)(ii).
     (6)(b) The commission shall each month allocate the amount calculated under Subsection (6)(a) to each county, city, and town on the basis of the proportion of agreement sales and use tax that the commission distributes to each county, city, and town for that month compared to the total agreement sales and use tax that the commission distributes for that month to all counties, cities, and towns.
     (6)(c) The amount the commission calculates under Subsection (6)(a) may not include an amount collected from a tax that:

          (6)(c)(i) the state imposes within a county, city, or town, including the unincorporated area of a county; and
          (6)(c)(ii) is not imposed within the entire state.
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