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UTAH CODE (Last Updated: January 16, 2015)

Title 59. Revenue and Taxation

Chapter 12. Sales and Use Tax Act

Part 13. Town Option Sales and Use Tax Act

Part 13. Town Option Sales and Use Tax Act

§ 59-12-1301. Title.

§ 59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.

§ 59-12-1304. Seller or certified service provider reliance on commission information.

§ 59-12-1305. Certified service provider or model 2 seller reliance on commission certified software.

§ 59-12-1306. Purchaser relief from liability.