(1) Subject to the other provisions of this section and except as provided in Subsection (2) or (4), beginning on July 1, 2008, the state shall impose a tax under this part on the transactions described in Subsection 59-12-103(1) within a city, town, or the unincorporated area of a county of the first or second class if, on January 1, 2008, there is a public transit district within any portion of that county of the first or second class.
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Terms Used In Utah Code 59-12-2003

  • 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
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • 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
  • public transit district: means a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act. See Utah Code 59-12-2002
  • 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
  • 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
  • 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
(2) The state may not impose a tax under this part within a county of the first or second class if within all of the cities, towns, and the unincorporated area of the county of the first or second class there is imposed a sales and use tax of:

     (2)(a) .30% under Section 59-12-2213;
     (2)(b) .30% under Section 59-12-2215; or
     (2)(c) .30% under Section 59-12-2216.
(3)

     (3)(a) Subject to Subsection (3)(b), if the state imposes a tax under this part, the tax rate imposed within a city, town, or the unincorporated area of a county of the first or second class is a percentage equal to the difference between:

          (3)(a)(i) .30%; and
          (3)(a)(ii)

               (3)(a)(ii)(A) for a city within the county of the first or second class, the highest tax rate imposed within that city under:

                    (3)(a)(ii)(A)(I) Section 59-12-2213;
                    (3)(a)(ii)(A)(II) Section 59-12-2215; or
                    (3)(a)(ii)(A)(III) Section 59-12-2216;
               (3)(a)(ii)(B) for a town within the county of the first or second class, the highest tax rate imposed within that town under:

                    (3)(a)(ii)(B)(I) Section 59-12-2213;
                    (3)(a)(ii)(B)(II) Section 59-12-2215; or
                    (3)(a)(ii)(B)(III) Section 59-12-2216; or
               (3)(a)(ii)(C) for the unincorporated area of the county of the first or second class, the highest tax rate imposed within that unincorporated area under:

                    (3)(a)(ii)(C)(I) Section 59-12-2213;
                    (3)(a)(ii)(C)(II) Section 59-12-2215; or
                    (3)(a)(ii)(C)(III) Section 59-12-2216.
     (3)(b) For purposes of Subsection (3)(a), if for a city, town, or the unincorporated area of a county of the first or second class, the highest tax rate imposed under Section 59-12-2213, 59-12-2215, or 59-12-2216 within that city, town, or unincorporated area of the county of the first or second class is .30%, the state may not impose a tax under this part within that city, town, or unincorporated area.
(4)

     (4)(a) The state may not impose a tax under this part on:

          (4)(a)(i) 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; or
          (4)(a)(ii) except as provided in Subsection (4)(b), amounts paid or charged for food and food ingredients.
     (4)(b) The state shall impose a tax under this part 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 ingredients and tangible personal property other than food and food ingredients.
(5) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(6) The commission shall distribute the revenues the state collects from the sales and use tax under this part, after subtracting amounts a seller retains in accordance with Section 59-12-108, to the public transit districts within the cities, towns, and unincorporated areas:

     (6)(a) within which the state imposes a tax under this part; and
     (6)(b) in proportion to the revenues collected from the sales and use tax under this part within each city, town, and unincorporated area within which the state imposes a tax under this part.
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