Utah § 59-12-2203 - Authority to impose a sales and use tax under this part.
Full text of Utah Utah Code § 59-12-2203 — Authority to impose a sales and use tax under this part., with citation guidance and answers to common questions.
§ 59-12-2203. Authority to impose a sales and use tax under this part.
Effective 7/1/2019 59-12-2203.
Authority to impose a sales and use tax under this part.
(1)
As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or
(b)
a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.
(2)
As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or
(b)
a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.
(3)
As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or
(b)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218.
(4)
A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.
(5)
A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.
Frequently Asked Questions About Utah § 59-12-2203
What does Utah Code § 59-12-2203 cover?
Section 59-12-2203 ("Authority to impose a sales and use tax under this part.") 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 § 59-12-2203?
A common citation format is "Utah Code § 59-12-2203" (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 § 59-12-2203 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.
