Utah Code 59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part — Annexation — Notice
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(1) Except as provided in Subsection (3) or (4) , if a county, city, or town enacts or repeals a sales and use tax or changes the rate of a sales and use tax under this part, the enactment, repeal, or change shall take effect:
Terms Used In Utah Code 59-12-2209
- Annexation: means an annexation to:(4)(a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or(4)(b) a city or town under Title 10, Chapter 2, Part 4, Annexation. See Utah Code 59-12-2202
- Annexing area: means an area that is annexed into a county, city, or town. See Utah Code 59-12-2202
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5- 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- 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(1)(a) on the first day of a calendar quarter; and(1)(b) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection(2) from the county, city, or town.(2) The notice described in Subsection(1)(b) shall state:(2)(a) that the county, city, or town will enact, repeal, or change the rate of a sales and use tax under this part;(2)(b) the statutory authority for the sales and use tax described in Subsection(2)(a) ;(2)(c) the date the enactment, repeal, or change will take effect; and(2)(d) if the county, city, or town enacts the sales and use tax or changes the rate of the sales and use tax described in Subsection(2)(a) , the rate of the sales and use tax.(3)(3)(a) If the billing period for a transaction begins before the effective date of the enactment of a sales and use tax or a tax rate increase under this part, the enactment of the sales and use tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the sales and use tax or the tax rate increase.(3)(b) If the billing period for a transaction begins before the effective date of the repeal of a sales and use tax or a tax rate decrease under this part, the repeal of the sales and use tax or the tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the sales and use tax or the tax rate decrease.(4)(4)(a) If a sales and use tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a sales and use tax described in Subsection(1) takes effect:(4)(a)(i) on the first day of a calendar quarter; and(4)(a)(ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the sales and use tax under Subsection(1) .(4)(b) In accordance withTitle 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may by rule define the term “catalogue sale.”(5) Except as provided in Subsection(7) or(8) , if an annexation will result in the enactment, repeal, or change in the rate of a sales and use tax under this part for an annexing area, the enactment, repeal, or change shall take effect:(5)(a) on the first day of a calendar quarter; and(5)(b) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection(6) from the county, city, or town that annexes the annexing area.(6) The notice described in Subsection(5) shall state:(6)(a) that the annexation described in Subsection(5) will result in an enactment, repeal, or change in the rate of a sales and use tax under this part for the annexing area;(6)(b) the statutory authority for the sales and use tax described in Subsection(6)(a) ;(6)(c) the date the enactment, repeal, or change will take effect; and(6)(d) if the annexation will result in the enactment or change in the rate of the sales and use tax described in Subsection(6)(a) , the rate of the sales and use tax.(7)(7)(a) If the billing period for a transaction begins before the effective date of the enactment of a sales and use tax or a tax rate increase under this part, the enactment of the sales and use tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the sales and use tax or the tax rate increase.(7)(b) If the billing period for a transaction begins before the effective date of the repeal of a sales and use tax or a tax rate decrease under this part, the repeal of the sales and use tax or the tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the sales and use tax or the tax rate decrease.(8)(8)(a) If a sales and use tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a sales and use tax described in Subsection(6) takes effect:(8)(a)(i) on the first day of a calendar quarter; and(8)(a)(ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the sales and use tax under Subsection(6) .(8)(b) In accordance withTitle 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission may by rule define the term “catalogue sale.”