Utah § 59-15-101 - Tax basis -- Rate.

Full text of Utah Utah Code § 59-15-101 — Tax basis -- Rate., with citation guidance and answers to common questions.

§ 59-15-101. Tax basis -- Rate.

Effective 5/1/2024
59-15-101.  Tax basis -- Rate.
(1)As used in this chapter, "beer" means:
(a)beer as defined in Section 32B-1-102; or
(b)heavy beer as defined in Section 32B-1-102.
(2)
(a)A tax is imposed at the rate specified in Subsection (2)(b) on beer that is imported or manufactured for sale, use, or distribution in this state.
(b)The rate of the tax imposed under this Subsection (2) is:
(i)$13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;
(ii)$13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;
(iii)$13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;
(iv)$13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and
(v)$14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027.
(c)The tax imposed under this Subsection (2):
(i)shall be imposed at a proportionate rate for:
(A)any quantity of beer other than a 31-gallon barrel; or
(B)the fractional parts of a 31-gallon barrel; and
(ii)may not be imposed more than once on the same beer.
(3)A tax may not be imposed on beer:
(a)sold to the United States and its agencies; or
(b)
(i)manufactured or imported for sale, use, or distribution outside the state; and
(ii)exported from the state.


Amended by Chapter 94, 2024 General Session

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Frequently Asked Questions About Utah § 59-15-101

What does Utah Code § 59-15-101 cover?

Section 59-15-101 ("Tax basis -- Rate.") 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 § 59-15-101?

A common citation format is "Utah Code § 59-15-101" (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 § 59-15-101 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.