Terms Used In Utah Code 59-12-2201

  • 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 part is known as the “Local Option Sales and Use Taxes for Transportation Act.”

Enacted by Chapter 263, 2010 General Session