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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 21 - City or Town Option Sales and Use Tax...
Part 21 - City or Town Option Sales and Use Tax Act
Section 2101 - Title.
Section 2102 - Definitions.
Section 2103 - Imposition of tax -- Base -- Rate -- Expenditure of revenue collected from the tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
Section 2104 - Seller or certified service provider reliance on commission information.
Section 2105 - Certified service provider or model 2 seller reliance on commission certified software.
Section 2106 - Purchaser relief from liability.