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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 12 - Sales and Use ...
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Part 11 - County Option Sales and Use Tax
Part 11 - County Option Sales and Use Tax
Section 1101 - Statewide purpose.
Section 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 -- Effective date -- Notice requirements.
Section 1104 - Seller or certified service provider reliance on commission information.
Section 1105 - Certified service provider or model 2 seller reliance on commission certified software.
Section 1106 - Purchaser relief from liability.