Utah § 59-12-2003 - Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.
Full text of Utah Utah Code § 59-12-2003 — Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts., with citation guidance and answers to common questions.
§ 59-12-2003. Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.
Effective 5/9/2017 59-12-2003.
Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.
(1)
Subject to the other provisions of this section and except as provided in Subsection (2) or (4), beginning on July 1, 2008, the state shall impose a tax under this part on the transactions described in Subsection 59-12-103(1) within a city, town, or the unincorporated area of a county of the first or second class if, on January 1, 2008, there is a public transit district within any portion of that county of the first or second class.
(2)
The state may not impose a tax under this part within a county of the first or second class if within all of the cities, towns, and the unincorporated area of the county of the first or second class there is imposed a sales and use tax of:
Subject to Subsection (3)(b), if the state imposes a tax under this part, the tax rate imposed within a city, town, or the unincorporated area of a county of the first or second class is a percentage equal to the difference between:
(i)
.30%; and
(ii)
(A)
for a city within the county of the first or second class, the highest tax rate imposed within that city under:
For purposes of Subsection (3)(a), if for a city, town, or the unincorporated area of a county of the first or second class, the highest tax rate imposed under Section 59-12-2213, 59-12-2215, or 59-12-2216 within that city, town, or unincorporated area of the county of the first or second class is .30%, the state may not impose a tax under this part within that city, town, or unincorporated area.
(4)
(a)
The state may not impose a tax under this part on:
(i)
the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; or
(ii)
except as provided in Subsection (4)(b), amounts paid or charged for food and food ingredients.
(b)
The state shall impose a tax under this part on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and ingredients and tangible personal property other than food and food ingredients.
(5)
For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(6)
The commission shall distribute the revenues the state collects from the sales and use tax under this part, after subtracting amounts a seller retains in accordance with Section 59-12-108, to the public transit districts within the cities, towns, and unincorporated areas:
(a)
within which the state imposes a tax under this part; and
(b)
in proportion to the revenues collected from the sales and use tax under this part within each city, town, and unincorporated area within which the state imposes a tax under this part.
Frequently Asked Questions About Utah § 59-12-2003
What does Utah Code § 59-12-2003 cover?
Section 59-12-2003 ("Imposition -- Base -- Rate -- Revenue distributed to certain public transit districts.") 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 § 59-12-2003?
A common citation format is "Utah Code § 59-12-2003" (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 § 59-12-2003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
