Utah Code > Title 59 > Chapter 12 > Part 12 – Motor Vehicle Rental Tax


§ 59-12-1201	Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits
§ 59-12-1201 v2	Motor vehicle rental tax — Rate — Exemptions — Administration, collection, and enforcement of tax — Administrative charge — Deposits
§ 59-12-1202	Seller or certified service provider reliance on commission information
§ 59-12-1203	Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-1204	Purchaser relief from liability

Terms Used In Utah Code > Title 59 > Chapter 12 > Part 12 - Motor Vehicle Rental 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
Car sharing: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102 v2

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.

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}

Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102

Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102

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

rental: includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code. 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

vehicle: includes :

(i)	a vehicle described in Subsection (143)(a); or

(ii)

(A)	a locomotive;

(B)	a freight car;

(C)	railroad work equipment; or

(D)

other railroad rolling stock. See Utah Code 59-12-102