Utah Code 59-12-1802. State sales and use tax — Base — Rate — Revenues deposited into General Fund
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(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax , a tax shall be imposed within the county under this section by the state:
Terms Used In Utah Code 59-12-1802
- 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
- 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) on the transactions described in Subsection 59-12-103(1) ;
(1)(b) at a rate of .25%; and
(1)(c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax .
(2) Notwithstanding Subsection (1) , a tax under this section may not be imposed on 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 .
(3) For purposes of Subsection (1) , the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .
(4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108 , shall be deposited into the General Fund.