A charging station operator shall remit a return on the tax imposed in Subsection (1) in an electronic format approved by the commission on the same schedule as the charging station operator's sales and use tax filing.
(b)
The tax amount reported on the return described in Subsection (3)(a) is due and payable according to the same terms and schedule as the charging station operator's sales and use tax remittance schedule.
(4)
(a)
For a charging station operator that charges a fee per kilowatt hour, the charging station operator shall furnish with each sale an itemized invoice, including:
(i)
the name of the charging station operator;
(ii)
the date of sale;
(iii)
the number of kilowatt hours sold, or the length of time using the charging station;
(iv)
the sales price per kilowatt hour, or per hour for use of the charging station; and
(v)
the total sales price of the transaction.
(b)
For a charging station operator that charges a fee for a charging station subscription, the charging station operator shall furnish with each sale an itemized invoice, including:
(i)
the name of the charging station operator;
(ii)
the date of sale;
(iii)
the subscription price; and
(iv)
the total sales price of the transaction.
(c)
In addition to the information required in Subsection (4)(a) or (b), a charging station operator shall ensure that an invoice indicates on a separate line the tax imposed under Subsection (1).
(5)
In addition to the tax required by this part, a charging station operator shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if the charging station operator subject to this section fails to:
(a)
pay the tax prescribed by this section by the due date described in Subsection (3); or
(b)
file a return required by this section by the due date described in Subsection (3).
(6)
The commission shall deposit revenue from the tax imposed in Subsection (1) into the Transportation Fund.
Section 59-30-102 ("Imposition -- Rate -- Revenue distribution.") 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 § 59-30-102?
A common citation format is "Utah Code § 59-30-102" (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 § 59-30-102 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.
