59-12-104.5.  Revenue and Taxation Interim Committee review of sales and use taxes.
     The Revenue and Taxation Interim Committee shall:

(1)  review Subsection 59-12-104(28) before October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. § 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and

Terms Used In Utah Code 59-12-104.5

  • 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
(2)  review Subsection 59-12-104(21) before October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section 35A-1-102, even if state or local sales taxes are collected within the state on purchases of food under that program.

Amended by Chapter 6, 2018 Special Session 2

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