59-12-211.1. Location of a transaction that is subject to a use tax.
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/ut/title-59/chapter-12/59-12-211-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2019
59-12-211.1. Location of a transaction that is subject to a use tax.
(1)Subject to Subsection
(2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.
(2)For purposes of Subsection
(1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.
Amended by Chapter 6 , 2018 Special Session 2