Utah § 59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

Full text of Utah Utah Code § 59-12-2204 — Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction., with citation guidance and answers to common questions.

§ 59-12-2204. Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

Effective 5/9/2017
59-12-2204.  Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
(1) A county, city, or town may not impose a sales and use tax under this part on:
(a) 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; and
(b) except as provided in Subsection (2), amounts paid or charged for food and food ingredients.
(2) A county, city, or town imposing a sales and use tax under this part shall impose the sales and use tax 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 food ingredients and tangible personal property other than food and food ingredients.


Amended by Chapter 422, 2017 General Session

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

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Frequently Asked Questions About Utah § 59-12-2204

What does Utah Code § 59-12-2204 cover?

Section 59-12-2204 ("Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.") 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 § 59-12-2204?

A common citation format is "Utah Code § 59-12-2204" (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 § 59-12-2204 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.