Utah Code 59-15-101. Tax basis — Rate

(1)

State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. 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

(a)	A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state.

(b)

The tax described in Subsection (1)(a) shall be imposed at a rate of:

(i)

$11 per 31-gallon barrel for beer imported or manufactured:

(A)	before July 1, 2003; and

(B)	for sale, use, or distribution in this state; and

(ii)

$13.10 per 31-gallon barrel for beer imported or manufactured:

(A)	on or after July 1, 2003; and

(B)	for sale, use, or distribution in this state.

(c)

The tax imposed under this Subsection (1):

(i)

shall be imposed at a proportionate rate for:

(A)	any quantity of beer other than a 31-gallon barrel; or

(B)	the fractional parts of a 31-gallon barrel; and

(ii)	may not be imposed more than once on the same beer.

(2)

A tax may not be imposed on beer:

(a)	sold to the United States and its agencies; or

(b)

(i)	manufactured or imported for sale, use, or distribution outside the state; and

(ii)	exported from the state.

Amended by Chapter 336, 2019 General Session