Utah § 59-12-1803 - Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.

Full text of Utah Utah Code § 59-12-1803 — Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax., with citation guidance and answers to common questions.

§ 59-12-1803. Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.

Effective 5/7/2025
59-12-1803.  Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.
(1)Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter.
(2)
(a)The enactment of a tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax if the billing period for the transaction begins before the effective date of the tax under this part.
(b)The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under this part.
(3)
(a)If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax under this part takes effect:
(i)on the first day of a calendar quarter; and
(ii)beginning 60 days after the effective date of the enactment or repeal of the tax under this part.
(b)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
(4)A tax imposed by this part shall be administered, collected, enforced, and interpreted in accordance with:
(a)the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and
(b)Chapter 1, General Taxation Policies.


Amended by Chapter 290, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-12-1803

What does Utah Code § 59-12-1803 cover?

Section 59-12-1803 ("Enactment or repeal of tax -- Effective date -- Administration, collection, enforcement, and interpretation of tax.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-12-1803?

A common citation format is "Utah Code § 59-12-1803" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-12-1803 apply to my situation?

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