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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 13 - Town Option Sales and Use Tax Act
Part 13 - Town Option Sales and Use Tax Act
Section 1301 - Title.
Section 1302 - Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax -- Administrative charge.
Section 1304 - Seller or certified service provider reliance on commission information.
Section 1305 - Certified service provider or model 2 seller reliance on commission certified software.
Section 1306 - Purchaser relief from liability.