Utah Code 59-12-201. Title
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Terms Used In Utah Code 59-12-201
- 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
This part is known as the “Local Sales and Use Tax Act.”