| (1) |
A tax is imposed on the purchaser as provided in this part on the purchase price or sales price for amounts paid or charged for the following transactions:
Terms Used In Utah Code 59-12-103- Ancillary service: includes :
| (i) | a conference bridging service; |
| (ii) | a detailed communications billing service; |
| (iii) | directory assistance; |
| (iv) | a vertical service; or |
| (v) | a voice mail service. See Utah Code 59-12-102- Assisted cleaning or washing of tangible personal property: means cleaning or washing of tangible personal property if the cleaning or washing labor is primarily performed by an individual:
| (a) | who is not the purchaser of the cleaning or washing of the tangible personal property; and |
| (b) | at the direction of the seller of the cleaning or washing of the tangible personal property. See Utah Code 59-12-102- 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:
| (i) | distinct and identifiable; and |
| (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
- Commercial use: means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (57) or residential use under Subsection (112). See Utah Code 59-12-102
- Common carrier: means a person engaged in or transacting the business of transporting passengers, freight, merchandise, or other property for hire within this state. See Utah Code 59-12-102
- Computer: means an electronic device that accepts information:
| (a) | | (ii) | in a form similar to digital form; and |
|
| (b) | manipulates that information for a result based on a sequence of instructions. See Utah Code 59-12-102- Computer software: means a set of coded instructions designed to cause:
| (a) | a computer to perform a task; or |
| (b) | automatic data processing equipment to perform a task. See Utah Code 59-12-102- Contract: A legal written agreement that becomes binding when signed.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102
- Industrial use: means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels:
| (a) | in mining or extraction of minerals; |
| (b) | in agricultural operations to produce an agricultural product up to the time of harvest or placing the agricultural product into a storage facility, including:| (i) | commercial greenhouses; |
| (iv) | implements of husbandry as defined in Section 41-1a-102 that are not registered under 2; and |
| (v) | other farming activities; |
|
| (c) | in manufacturing tangible personal property at an establishment described in:| (i) | SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or |
| (ii) | a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; |
|
| (d) | by a scrap recycler if:| (i) | from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products: |
| (ii) | the new products under Subsection (57)(d)(i) would otherwise be made with nonrecycled materials; or |
|
| (e) | in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a cogeneration facility as defined in Section 54-2-1. See Utah Code 59-12-102- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102
- Personal property: includes :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Prepared food: means :
| (i) | food:| (A) | sold in a heated state; or |
|
| (ii) | two or more food ingredients mixed or combined by the seller for sale as a single item; or |
| (iii) | except as provided in Subsection (96)(c), food sold with an eating utensil provided by the seller, including a:| (H) | straw. See Utah Code 59-12-102- product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Purchaser: means a person to whom:
| (a) | a sale of tangible personal property is made; |
| (b) | a product is transferred electronically; or |
| (c) | a service is furnished. See Utah Code 59-12-102- Regularly rented: means :
| (a) | rented to a guest for value three or more times during a calendar year; or |
| (b) | advertised or held out to the public as a place that is regularly rented to guests for value. See Utah Code 59-12-102- rental: includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code. See Utah Code 59-12-102
- Residential use: means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. See Utah Code 59-12-102
- Sale: includes :
| (i) | installment and credit sales; |
| (ii) | any closed transaction constituting a sale; |
| (iii) | any sale of electrical energy, gas, services, or entertainment taxable under this chapter; |
| (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 |
| (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- sales price: include :
| (i) | the seller's cost of the tangible personal property, a product transferred electronically, or services sold; |
| (ii) | expenses of the seller, including:| (A) | the cost of materials used; |
| (F) | the cost of transportation to the seller; or |
| (G) | a tax imposed on the seller; |
|
| (iii) | a charge by the seller for any service necessary to complete the sale; or |
| (iv) | consideration a seller receives from a person other than the purchaser if:| (A) | | (I) | the seller actually receives consideration from a person other than the purchaser; and |
| (II) | the consideration described in Subsection (104)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale; |
|
| (B) | the seller has an obligation to pass the price reduction or discount through to the purchaser; |
| (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 |
| (D) | | (I) | | (Aa) | the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and |
| (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; |
|
| (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 |
| (III) | the price reduction or discount is identified as a third party price reduction or discount on the:| (Aa) | invoice the purchaser receives; or |
| (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
- Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102
- Tangible personal property: includes :
| (v) | prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102- Telecommunications service: includes :
| (i) | an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:| (A) | on the code, form, or protocol of the content; |
| (B) | for the purpose of electronic conveyance, routing, or transmission; and |
| (C) | regardless of whether the service:| (I) | is referred to as voice over Internet protocol service; or |
| (II) | is classified by the Federal Communications Commission as enhanced or value added; |
|
|
| (iv) | a fixed wireless service; |
| (v) | a mobile wireless service; |
| (vi) | a postpaid calling service; |
| (vii) | a prepaid calling service; |
| (viii) | a prepaid wireless calling service; or |
| (ix) | a private communications service. 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
- United States: includes each state, district, and territory of the United States of America. 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
- User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
|
| (a) |
retail sales of tangible personal property made within the state; |
| (b) |
amounts paid for:
| (i) |
telecommunications service, other than mobile telecommunications service, that originates and terminates within the boundaries of this state; |
| (ii) |
mobile telecommunications service that originates and terminates within the boundaries of one state only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq.; or |
| (iii) |
an ancillary service associated with a:
| (A) |
telecommunications service described in Subsection (1)(b)(i); or |
| (B) |
mobile telecommunications service described in Subsection (1)(b)(ii); |
|
|
| (c) |
sales of the following for commercial use:
|
| (d) |
sales of the following for residential use:
|
| (e) |
sales of prepared food; |
| (f) |
except as provided in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity; |
| (g) |
amounts paid or charged for services for repairs or renovations of tangible personal property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
| (i) |
the tangible personal property; and |
| (ii) |
parts used in the repairs or renovations of the tangible personal property described in Subsection (1)(g)(i), regardless of whether:
| (A) |
any parts are actually used in the repairs or renovations of that tangible personal property; or |
| (B) |
the particular parts used in the repairs or renovations of that tangible personal property are exempt from a tax under this chapter; |
|
|
| (h) |
except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted cleaning or washing of tangible personal property; |
| (i) |
amounts paid or charged for tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days; |
| (j) |
amounts paid or charged for laundry or dry cleaning services; |
| (k) |
amounts paid or charged for leases or rentals of tangible personal property if within this state the tangible personal property is:
| (iii) |
otherwise consumed; |
|
| (l) |
amounts paid or charged for tangible personal property if within this state the tangible personal property is:
|
| (m) |
amounts paid or charged for a sale:
| (i) |
| (A) |
of a product transferred electronically; or |
| (B) |
of a repair or renovation of a product transferred electronically; and |
|
| (ii) |
regardless of whether the sale provides:
| (A) |
a right of permanent use of the product; or |
| (B) |
a right to use the product that is less than a permanent use, including a right:
| (I) |
for a definite or specified length of time; and |
| (II) |
that terminates upon the occurrence of a condition. |
|
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|
|
| (2) |
| (a) |
Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are imposed on a transaction described in Subsection (1) equal to the sum of:
| (i) |
a state tax imposed on the transaction at a tax rate equal to the sum of:
| (A) |
4.70% plus the rate specified in Subsection (11)(a); and |
| (B) |
| (I) |
the tax rate the state imposes in accordance with 18, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under 18; and |
| (II) |
the tax rate the state imposes in accordance with 20, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under 20; and |
|
|
| (ii) |
a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. |
|
| (b) |
Except as provided in Subsection (2)(e) or (f) and subject to Subsection (2)(k), a state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to the sum of:
| (i) |
a state tax imposed on the transaction at a tax rate of 2%; and |
| (ii) |
a local tax equal to the sum of the tax rates a county, city, or town imposes on the transaction under this chapter other than this part. |
|
| (c) |
Except as provided in Subsection (2)(e) or (f), a state tax and a local tax are imposed on amounts paid or charged for food and food ingredients equal to the sum of:
| (i) |
a state tax imposed on the amounts paid or charged for food and food ingredients at a tax rate of 1.75%; and |
| (ii) |
a local tax equal to the sum of the tax rates a county, city, or town imposes on the amounts paid or charged for food and food ingredients under this chapter other than this part. |
|
| (d) |
Except as provided in Subsection (2)(e) or (f), a state tax is imposed on amounts paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at a rate of 4.85%. |
| (e) |
| (i) |
For a bundled transaction that is attributable to food and food ingredients and tangible personal property other than food and food ingredients, a state tax and a local tax is imposed on the entire bundled transaction equal to the sum of:
| (A) |
a state tax imposed on the entire bundled transaction equal to the sum of:
| (I) |
the tax rate described in Subsection (2)(a)(i)(A); and |
| (II) |
| (Aa) |
the tax rate the state imposes in accordance with 18, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under 18; and |
| (Bb) |
the tax rate the state imposes in accordance with 20, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under 20; and |
|
|
| (B) |
a local tax imposed on the entire bundled transaction at the sum of the tax rates described in Subsection (2)(a)(ii). |
|
| (ii) |
If an optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable under this chapter. |
| (iii) |
Subject to Subsection (2)(e)(iv), for a bundled transaction other than a bundled transaction described in Subsection (2)(e)(i) or (ii):
| (A) |
if the sales price of the bundled transaction is attributable to tangible personal property, a product, or a service that is subject to taxation under this chapter and tangible personal property, a product, or service that is not subject to taxation under this chapter, the entire bundled transaction is subject to taxation under this chapter unless:
| (I) |
the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is not subject to taxation under this chapter from the books and records the seller keeps in the seller’s regular course of business; or |
| (II) |
state or federal law provides otherwise; or |
|
| (B) |
if the sales price of a bundled transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire bundled transaction is subject to taxation under this chapter at the higher tax rate unless:
| (I) |
the seller is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller’s regular course of business; or |
| (II) |
state or federal law provides otherwise. |
|
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| (iv) |
For purposes of Subsection (2)(e)(iii), books and records that a seller keeps in the seller’s regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. |
|
| (f) |
| (i) |
Except as otherwise provided in this chapter and subject to Subsections (2)(f)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental of tangible personal property, other property, a product, or a service that is not subject to taxation under this chapter, the entire transaction is subject to taxation under this chapter unless the seller, at the time of the transaction:
| (A) |
separately states the portion of the transaction that is not subject to taxation under this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or |
| (B) |
is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller’s regular course of business, the portion of the transaction that is not subject to taxation under this chapter. |
|
| (ii) |
A purchaser and a seller may correct the taxability of a transaction if:
| (A) |
after the transaction occurs, the purchaser and the seller discover that the portion of the transaction that is not subject to taxation under this chapter was not separately stated on an invoice, bill of sale, or similar document provided to the purchaser because of an error or ignorance of the law; and |
| (B) |
the seller is able to identify by reasonable and verifiable standards, from the books and records the seller keeps in the seller’s regular course of business, the portion of the transaction that is not subject to taxation under this chapter. |
|
| (iii) |
For purposes of Subsections (2)(f)(i) and (ii), books and records that a seller keeps in the seller’s regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. |
|
| (g) |
| (i) |
If the sales price of a transaction is attributable to two or more items of tangible personal property, products, or services that are subject to taxation under this chapter at different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate unless the seller, at the time of the transaction:
| (A) |
separately states the items subject to taxation under this chapter at each of the different rates on an invoice, bill of sale, or similar document provided to the purchaser; or |
| (B) |
is able to identify by reasonable and verifiable standards the tangible personal property, product, or service that is subject to taxation under this chapter at the lower tax rate from the books and records the seller keeps in the seller’s regular course of business. |
|
| (ii) |
For purposes of Subsection (2)(g)(i), books and records that a seller keeps in the seller’s regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes. |
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| (h) |
Subject to Subsections (2)(i) and (j), a tax rate repeal or tax rate change for a tax rate imposed under the following shall take effect on the first day of a calendar quarter:
| (i) |
Subsection (2)(a)(i)(A); |
| (ii) |
Subsection (2)(b)(i); |
| (iii) |
Subsection (2)(c)(i); or |
| (iv) |
Subsection (2)(e)(i)(A)(I). |
|
| (i) |
| (i) |
A tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the tax rate increase if the billing period for the transaction begins before the effective date of a tax rate increase imposed under:
| (A) |
Subsection (2)(a)(i)(A); |
| (B) |
Subsection (2)(b)(i); |
| (C) |
Subsection (2)(c)(i); or |
| (D) |
Subsection (2)(e)(i)(A)(I). |
|
| (ii) |
The repeal of a tax or a 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 tax or the tax rate decrease imposed under:
| (A) |
Subsection (2)(a)(i)(A); |
| (B) |
Subsection (2)(b)(i); |
| (C) |
Subsection (2)(c)(i); or |
| (D) |
Subsection (2)(e)(i)(A)(I). |
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|
| (j) |
| (i) |
For a tax rate described in Subsection (2)(j)(ii), if a tax due on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or change in a tax rate takes effect:
| (A) |
on the first day of a calendar quarter; and |
| (B) |
beginning 60 days after the effective date of the tax rate repeal or tax rate change. |
|
| (ii) |
Subsection (2)(j)(i) applies to the tax rates described in the following:
| (A) |
Subsection (2)(a)(i)(A); |
| (B) |
Subsection (2)(b)(i); |
| (C) |
Subsection (2)(c)(i); or |
| (D) |
Subsection (2)(e)(i)(A)(I). |
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| (k) |
| (i) |
For a location described in Subsection (2)(k)(ii), the commission shall determine the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location. |
| (ii) |
Subsection (2)(k)(i) applies to a location where gas, electricity, heat, coal, fuel oil, or other fuel is furnished through a single meter for two or more of the following uses:
| (B) |
an industrial use; or |
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| (3) |
| (a) |
The following state taxes shall be deposited into the General Fund:
| (i) |
the tax imposed by Subsection (2)(a)(i)(A); |
| (ii) |
the tax imposed by Subsection (2)(b)(i); |
| (iii) |
the tax imposed by Subsection (2)(c)(i); and |
| (iv) |
the tax imposed by Subsection (2)(e)(i)(A)(I). |
|
| (b) |
The following local taxes shall be distributed to a county, city, or town as provided in this chapter:
| (i) |
the tax imposed by Subsection (2)(a)(ii); |
| (ii) |
the tax imposed by Subsection (2)(b)(ii); |
| (iii) |
the tax imposed by Subsection (2)(c)(ii); and |
| (iv) |
the tax imposed by Subsection (2)(e)(i)(B). |
|
| (c) |
The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund. |
|
| (4) |
| (a) |
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b) through (g):
| (i) |
for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
| (A) |
by a 1/16% tax rate on the transactions described in Subsection (1); and |
| (B) |
for the fiscal year; or |
|
|
| (b) |
| (i) |
For a fiscal year beginning on or after July 1, 2003, 14% of the amount described in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to the Department of Natural Resources to:
| (A) |
implement the measures described in Subsections 79-2-303(3)(a) through (d) to protect sensitive plant and animal species; or |
| (B) |
award grants, up to the amount authorized by the Legislature in an appropriations act, to political subdivisions of the state to implement the measures described in Subsections 79-2-303(3)(a) through (d) to protect sensitive plant and animal species. |
|
| (ii) |
Money transferred to the Department of Natural Resources under Subsection (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other person to list or attempt to have listed a species as threatened or endangered under the Endangered Species Act of 1973, 16 U.S.C. § 1531 et seq. |
| (iii) |
At the end of each fiscal year:
| (A) |
50% of any unexpended designated sales and use tax revenue shall lapse to the Water Resources Conservation and Development Fund created in Section 73-10-24; |
| (B) |
25% of any unexpended designated sales and use tax revenue shall lapse to the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
| (C) |
25% of any unexpended designated sales and use tax revenue shall lapse to the Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
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| (c) |
For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund created in Section 4-18-106. |
| (d) |
| (i) |
For a fiscal year beginning on or after July 1, 2003, 1% of the amount described in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of water rights. |
| (ii) |
At the end of each fiscal year:
| (A) |
50% of any unexpended designated sales and use tax revenue shall lapse to the Water Resources Conservation and Development Fund created in Section 73-10-24; |
| (B) |
25% of any unexpended designated sales and use tax revenue shall lapse to the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
| (C) |
25% of any unexpended designated sales and use tax revenue shall lapse to the Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
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| (e) |
| (i) |
For a fiscal year beginning on or after July 1, 2003, 41% of the amount described in Subsection (4)(a) shall be deposited into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources. |
| (ii) |
In addition to the uses allowed of the Water Resources Conservation and Development Fund under Section 73-10-24, the Water Resources Conservation and Development Fund may also be used to:
| (A) |
conduct hydrologic and geotechnical investigations by the Division of Water Resources in a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource; |
| (B) |
fund state required dam safety improvements; and |
| (C) |
protect the state’s interest in interstate water compact allocations, including the hiring of technical and legal staff. |
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| (f) |
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects. |
| (g) |
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to:
| (i) |
provide for the installation and repair of collection, treatment, storage, and distribution facilities for any public water system, as defined in Section 19-4-102; |
| (ii) |
develop underground sources of water, including springs and wells; and |
| (iii) |
develop surface water sources. |
|
|
| (5) |
| (a) |
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 2006, the difference between the following amounts shall be expended as provided in this Subsection (5), if that difference is greater than $1:
| (i) |
for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and |
|
| (b) |
| (i) |
The first $500,000 of the difference described in Subsection (5)(a) shall be:
| (A) |
transferred each fiscal year to the Department of Natural Resources as designated sales and use tax revenue; and |
| (B) |
expended by the Department of Natural Resources for watershed rehabilitation or restoration. |
|
| (ii) |
At the end of each fiscal year, 100% of any unexpended designated sales and use tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund created in Section 73-10-24. |
|
| (c) |
| (i) |
After making the transfer required by Subsection (5)(b)(i), $150,000 of the remaining difference described in Subsection (5)(a) shall be:
| (A) |
transferred each fiscal year to the Division of Water Resources as designated sales and use tax revenue; and |
|
| (ii) |
At the end of each fiscal year, 100% of any unexpended designated sales and use tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund created in Section 73-10-24. |
|
| (d) |
After making the transfers required by Subsections (5)(b) and (c), 85% of the remaining difference described in Subsection (5)(a) shall be deposited into the Water Resources Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources for:
| (i) |
preconstruction costs:
|
| (iv) |
other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii). |
|
| (e) |
After making the transfers required by Subsections (5)(b) and (c), 15% of the remaining difference described in Subsection (5)(a) shall be deposited each year into the Water Rights Restricted Account created by Section 73-2-1.6. |
|
| (6) |
Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the transactions described in Subsection (1) for the fiscal year. |
| (7) |
| (a) |
Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
| (i) |
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
| (ii) |
the tax imposed by Subsection (2)(b)(i); |
| (iii) |
the tax imposed by Subsection (2)(c)(i); and |
| (iv) |
the tax imposed by Subsection (2)(e)(i)(A)(I). |
|
| (b) |
| (i) |
As used in this Subsection (7)(b):
| (A) |
“Additional growth revenue” means the amount of relevant revenue collected in the current fiscal year that exceeds by more than 3% the relevant revenue collected in the previous fiscal year. |
| (B) |
“Combined amount” means the combined total amount of money deposited into the Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year. |
| (C) |
“Cottonwood Canyons fund” means the Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10). |
| (D) |
“Relevant revenue” means the portion of taxes listed under Subsection (3)(a) that equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv). |
|
| (ii) |
For a fiscal year beginning on or after July 1, 2020, the commission shall annually reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the limit in Subsection (7)(b)(iii). |
| (iii) |
The commission shall annually deposit the amount described in Subsection (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount for any single fiscal year of $20,000,000. |
| (iv) |
If the amount of relevant revenue declines in a fiscal year compared to the previous fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant revenue. |
|
| (c) |
| (i) |
Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1, 2023, the commission shall annually reduce the deposit into the Transportation Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
| (A) |
the amount of revenue generated in the current fiscal year by the portion of taxes listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv); |
| (B) |
the amount of revenue generated in the current fiscal year by registration fees designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund of 2005; and |
| (C) |
revenues transferred by the Division of Finance to the Transportation Investment Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year. |
|
| (ii) |
The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a given fiscal year. |
| (iii) |
The commission shall annually deposit the amount described in Subsection (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11). |
|
|
| (8) |
| (a) |
Notwithstanding Subsection (3)(a), in addition to the amounts deposited under Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or after July 1, 2018, the commission shall annually deposit into the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenues collected from the following taxes:
| (i) |
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
| (ii) |
the tax imposed by Subsection (2)(b)(i); |
| (iii) |
the tax imposed by Subsection (2)(c)(i); and |
| (iv) |
the tax imposed by Subsection (2)(e)(i)(A)(I). |
|
| (b) |
For a fiscal year beginning on or after July 1, 2019, the commission shall annually reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon. |
| (c) |
The commission shall annually deposit the amount described in Subsection (8)(b) into the Transit Transportation Investment Fund created in Section 72-2-124. |
| (d) |
| (i) |
As used in this Subsection (8)(d):
| (A) |
“Additional growth revenue” means the amount of relevant revenue collected in the current fiscal year that exceeds by more than 3% the relevant revenue collected in the previous fiscal year. |
| (B) |
“Combined amount” means the combined total amount of money deposited into the Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year. |
| (C) |
“Cottonwood Canyons fund” means the Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10). |
| (D) |
“Relevant revenue” means the portion of taxes listed under Subsection (3)(a) that equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through (iv). |
|
| (ii) |
For a fiscal year beginning on or after July 1, 2020, the commission shall annually reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the limit in Subsection (8)(d)(iii). |
| (iii) |
The commission shall annually deposit the amount described in Subsection (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount for any single fiscal year of $20,000,000. |
| (iv) |
If the amount of relevant revenue declines in a fiscal year compared to the previous fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant revenue. |
|
|
| (9) |
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009. |
| (10) |
Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal year during which the commission receives notice under Section 63N-2-510 that construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in Section 63N-2-512. |
| (11) |
| (a) |
The rate specified in this subsection is 0.15%. |
| (b) |
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315. |
|
| (12) |
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit solely for use of the Search and Rescue Financial Assistance Program created in, and expended in accordance with, 11. |
| (13) |
| (a) |
For each fiscal year beginning with fiscal year 2020-21, the commission shall annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund of 2005 under Subsections (7) and (8) to the General Fund. |
| (b) |
If the total revenue deposited into the Transportation Investment Fund of 2005 under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall transfer the total revenue deposited into the Transportation Investment Fund of 2005 under Subsections (7) and (8) during the fiscal year to the General Fund. |
|
| (14) |
Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610, beginning the first day of the calendar quarter one year after the sales and use tax boundary for a housing and transit reinvestment zone is established, the commission, at least annually, shall transfer an amount equal to 15% of the sales and use tax increment within an established sales and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation Investment Fund created in Section 72-2-124. |
| (15) |
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
| (a) |
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
| (b) |
the tax imposed by Subsection (2)(b)(i); |
| (c) |
the tax imposed by Subsection (2)(c)(i); and |
| (d) |
the tax imposed by Subsection (2)(e)(i)(A)(I). |
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Amended by Chapter 22, 2023 General Session
Amended by Chapter 329, 2023 General Session
Amended by Chapter 471, 2023 General Session
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