Utah Code > Title 59 > Chapter 12 > Part 11 – County Option Sales and Use Tax


§ 59-12-1101	Statewide purpose
§ 59-12-1102	Base — Rate — Imposition of tax — Distribution of revenue — Administration — Administrative charge — Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund — Enactment or repeal of tax — Effectiv
§ 59-12-1104	Seller or certified service provider reliance on commission information
§ 59-12-1105	Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-1106	Purchaser relief from liability

Terms Used In Utah Code > Title 59 > Chapter 12 > Part 11 - County Option Sales and Use Tax

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102

Certified service provider: means an agent certified:

(a)	by the governing board of the agreement; and

(b)

to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

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

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

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

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