Title 59 Chapter 12 Section 302
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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 302 | Collection of tax -- Administrative fee. |
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59-12-302. Collection of tax -- Administrative fee.
(1) Except as provided in Subsection (2) or (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with: (a) the same procedures used to administer, collect, and enforce the tax under: (i) Part 1, Tax Collection; or (ii) Part 2, Local Sales and Use Tax Act; and (b) Chapter 1, General Taxation Policies. (2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6). (4) The commission: (a) shall distribute the revenues collected from the tax to the county within which the revenues were collected; and (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part. Amended by Chapter 288, 2011 General Session Amended by Chapter 309, 2011 General Session, (Coordination Clause) Amended by Chapter 309, 2011 General Session | |
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