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Code · Utah · Title 59 — Revenue and Taxation · Chapter 28

59-28-102. Definitions.

122 words·~1 min read·/ut/title-59/chapter-28/59-28-102

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 7/1/2025
59-28-102. Definitions.
As used in this chapter:
(1)"Agreement" means the same as that term is defined in Section 59-12-102 .
(2)"Certified service provider" means the same as that term is defined in Section 59-12-102 .
(3)"Initial rate" means a rate of 0.32%.
(4)"Model 2 seller" means the same as that term is defined in Section 59-12-102 .
(5)"Purchaser" means the same as that term is defined in Section 59-12-102 .
(6)"Sales price" means the same as that term is defined in Section 59-12-102 .
(7)"Secondary rate" means a rate of 0.75%.
(8)"Seller" means the same as that term is defined in Section 59-12-102 .
Amended by Chapter 270 , 2025 General Session
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