Utah § 59-31-301 - Taxation of specialized product. (Effective 1/1/2027)

Full text of Utah Utah Code § 59-31-301 — Taxation of specialized product. (Effective 1/1/2027), with citation guidance and answers to common questions.

§ 59-31-301. Taxation of specialized product. (Effective 1/1/2027)

Effective 1/1/2027
59-31-301.  Taxation of specialized product.
(1)A tax is imposed on a specialized product at a rate of 5.3% multiplied by the retail price.
(2)
(a)Except as provided in Subsection (2)(c), a retailer shall collect the tax imposed under Subsection (1) from a consumer at the time the specialized product is sold.
(b)A consumer that purchases or receives an untaxed specialized product shall pay the tax at the time the specialized product is first received in this state.
(c)A retailer may elect not to collect the tax described in Subsection (2)(a) only if the retailer:
(i)is located outside of the state; and
(ii)does not meet the requirements of Subsection 59-12-107(2)(c).


Amended by Chapter 482, 2026 General Session

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

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Frequently Asked Questions About Utah § 59-31-301

What does Utah Code § 59-31-301 cover?

Section 59-31-301 ("Taxation of specialized product. (Effective 1/1/2027)") 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 § 59-31-301?

A common citation format is "Utah Code § 59-31-301" (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 § 59-31-301 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.