59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
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59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited into General Fund.
(1)If a county does not impose a tax under Part 11, County Option Sales and Use Tax , a tax shall be imposed within the county under this section by the state:
(a)on the transactions described in Subsection 59-12-103(1) ;
(b)at a rate of .25%; and
(c)beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax .
(2)Notwithstanding Subsection
(1), a tax under this section may not be imposed on 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 .
(3)For purposes of Subsection
(1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .
(4)Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108 , shall be deposited into the General Fund.
Amended by Chapter 384 , 2008 General Session