Utah Code > Title 59 > Chapter 12 > Part 4 – Impacted Communities Taxes Act


§ 59-12-400	Title
§ 59-12-401	Resort communities tax authority for cities, towns, and military installation development authority — Base — Rate — Collection fees
§ 59-12-402	Additional resort communities sales and use tax — Base — Rate — Collection fees — Resolution and voter approval requirements — Election requirements — Notice requirements — Ordinance requirements — Prohibition of military installation development
§ 59-12-402.1	State correctional facility sales and use tax — Base — Rate — Collection fees — Imposition — Prohibition of military installation development authority imposition of tax
§ 59-12-403	Enactment or repeal of tax — Tax rate change — Effective date — Notice requirements — Administration, collection, and enforcement of tax — Administrative charge
§ 59-12-405	Definitions — Municipality filing requirements for lodging unit capacity — Failure to meet eligibility requirements — Notice to municipality — Municipality authority to impose tax
§ 59-12-406	Seller or certified service provider reliance on commission information
§ 59-12-407	Certified service provider or model 2 seller reliance on commission certified software
§ 59-12-408	Purchaser relief from liability

Terms Used In Utah Code > Title 59 > Chapter 12 > Part 4 - Impacted Communities Taxes Act

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
Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102

Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:

(i)	distinct and identifiable; and

(ii)

sold for one nonitemized price. 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

City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

Food and food ingredients: includes an item described in Subsection (96)(b)(iii). 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.

Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102

Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102

Modular home: means a modular unit as defined in Section 15A-1-302. 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

Property: includes both real and personal property. See Utah Code 68-3-12.5

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

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

sales price: include :

(i)	the seller's cost of the tangible personal property, a product transferred electronically, or services sold;

(ii)

expenses of the seller, including:

(A)	the cost of materials used;

(B)	a labor cost;

(C)	a service cost;

(D)

interest;

(E)

a loss;

(F)	the cost of transportation to the seller; or

(G)	a tax imposed on the seller;

(iii)

a charge by the seller for any service necessary to complete the sale; or

(iv)

consideration a seller receives from a person other than the purchaser if:

(A)

(I)	the seller actually receives consideration from a person other than the purchaser; and

(II)	the consideration described in Subsection (104)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale;

(B)	the seller has an obligation to pass the price reduction or discount through to the purchaser;

(C)	the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and

(D)

(I)

(Aa)	the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and

(Bb)	a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented;

(II)

the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or

(III)

the price reduction or discount is identified as a third party price reduction or discount on the:

(Aa)	invoice the purchaser receives; or

(Bb)

certificate, coupon, or other documentation the purchaser presents. 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

Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

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

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

Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102

Writing: includes :Utah Code 68-3-12.5