Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Utah
/
Title 59 - Revenue and Taxa...
/
Chapter 12 - Sales and Use ...
/
Part 12 - Motor Vehicle Rental Tax
Part 12 - Motor Vehicle Rental Tax
Section 1201 - Motor vehicle rental tax -- Rate -- Exemptions -- Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
Section 1202 - Seller or certified service provider reliance on commission information.
Section 1203 - Certified service provider or model 2 seller reliance on commission certified software.
Section 1204 - Purchaser relief from liability.