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Terms Used In Utah Code 59-12-402

  • Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102
  • Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:
              (19)(a)(i) distinct and identifiable; and
              (19)(a)(ii) sold for one nonitemized price. See Utah Code 59-12-102
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102
  • Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
  • Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102
  • Modular home: means a modular unit as defined in Section 15A-1-302. See Utah Code 59-12-102
  • Sale: includes :
              (118)(b)(i) installment and credit sales;
              (118)(b)(ii) any closed transaction constituting a sale;
              (118)(b)(iii) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;
              (118)(b)(iv) any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and
              (118)(b)(v) any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102
  • sales price: include :
              (107)(b)(i) the seller's cost of the tangible personal property, a product transferred electronically, or services sold;
              (107)(b)(ii) expenses of the seller, including:
                   (107)(b)(ii)(A) the cost of materials used;
                   (107)(b)(ii)(B) a labor cost;
                   (107)(b)(ii)(C) a service cost;
                   (107)(b)(ii)(D) interest;
                   (107)(b)(ii)(E) a loss;
                   (107)(b)(ii)(F) the cost of transportation to the seller; or
                   (107)(b)(ii)(G) a tax imposed on the seller;
              (107)(b)(iii) a charge by the seller for any service necessary to complete the sale; or
              (107)(b)(iv) consideration a seller receives from a person other than the purchaser if:
                   (107)(b)(iv)(A)
                        (107)(b)(iv)(A)(I) the seller actually receives consideration from a person other than the purchaser; and
                        (107)(b)(iv)(A)(II) the consideration described in Subsection (107)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale;
                   (107)(b)(iv)(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;
                   (107)(b)(iv)(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and
                   (107)(b)(iv)(D)
                        (107)(b)(iv)(D)(I)
                             (107)(b)(iv)(D)(I)(Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and
                             (107)(b)(iv)(D)(I)(Bb) a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented;
                        (107)(b)(iv)(D)(II) the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or
                        (107)(b)(iv)(D)(III) the price reduction or discount is identified as a third party price reduction or discount on the:
                             (107)(b)(iv)(D)(III)(Aa) invoice the purchaser receives; or
                             (107)(b)(iv)(D)(III)(Bb) certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • vehicle: includes :
              (150)(b)(i) a vehicle described in Subsection (150)(a); or
              (150)(b)(ii)
                   (150)(b)(ii)(A) a locomotive;
                   (150)(b)(ii)(B) a freight car;
                   (150)(b)(ii)(C) railroad work equipment; or
                   (150)(b)(ii)(D) other railroad rolling stock. See Utah Code 59-12-102
  • Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102
     (1)(a) Subject to Subsections (2) through (6), the governing body of a municipality in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality’s permanent census population may, in addition to the sales tax authorized under Section 59-12-401, impose an additional resort communities sales tax in an amount that is less than or equal to .5% on the transactions described in Subsection 59-12-103(1) located within the municipality.
     (1)(b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not impose a tax under this section on:

          (1)(b)(i)

               (1)(b)(i)(A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a manufactured home, or a mobile home;
               (1)(b)(i)(B) 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)(i)(C) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients; or
          (1)(b)(ii) transactions that occur in the district sales tax area, as defined in Subsection 59-12-401(4), if the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, has imposed a tax under Subsection (8).
     (1)(c) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
     (1)(d) A municipality imposing a tax under this section shall impose the 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.
(2)

     (2)(a) An amount equal to the total of any costs incurred by the state in connection with the implementation of Subsection (1) which exceed, in any year, the revenues received by the state from its collection fees received in connection with the implementation of Subsection (1) shall be paid over to the state General Fund by the cities and towns which impose the tax provided for in Subsection (1).
     (2)(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those cities and towns according to the amount of revenue the respective cities and towns generate in that year through imposition of that tax.
(3) To impose an additional resort communities sales tax under this section, the governing body of the municipality shall:

     (3)(a) pass a resolution approving the tax; and
     (3)(b) except as provided in Subsection (6), obtain voter approval for the tax as provided in Subsection (4).
(4) To obtain voter approval for an additional resort communities sales tax under Subsection (3)(b), a municipality shall:

     (4)(a) hold the additional resort communities sales tax election during:

          (4)(a)(i) a regular general election; or
          (4)(a)(ii) a municipal general election; and
     (4)(b) post notice of the election for the municipality, as a class A notice under Section 63G-30-102, for at least 15 days before the day on which the election is held.
(5) An ordinance approving an additional resort communities sales tax under this section shall provide an effective date for the tax as provided in Section 59-12-403.
(6)

     (6)(a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality imposed a license fee or tax on businesses based on gross receipts pursuant to Section 10-1-203.
     (6)(b) The exception from the voter approval requirements in Subsection (6)(a) does not apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one class of businesses based on gross receipts pursuant to Section 10-1-203.
(7) Subject to Subsection 63H-1-203(1), a military installation development authority authorized to impose a resort communities tax under Section 59-12-401 may impose an additional resort communities sales tax under this section.
(8) The Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may impose an additional resort communities tax under this section on transactions that occur:

     (8)(a) within the district sales tax area, as defined in Subsection 59-12-401(4); and
     (8)(b) that occur on or after October 1, 2024.
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