Terms Used In Utah Code 59-12-101

  • 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
     This chapter is known as the “Sales and Use Tax Act.”

Renumbered and Amended by Chapter 5, 1987 General Session