| (1) |
If a county does not impose a tax under 11, a tax shall be imposed within the county under this section by the state:
Terms Used In Utah Code 59-12-1802- 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
- 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
| (a) |
on the transactions described in Subsection 59-12-103(1); |
| (b) |
at a rate of .25%; and |
| (c) |
beginning on January 1, 2008, and ending on the day on which the county imposes a tax under 11. |
|
| (2) |
Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104. |
| (3) |
For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. |
| (4) |
Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited into the General Fund. |
Amended by Chapter 384, 2008 General Session
