59-38-103. Tax levy -- Rate -- Scope.
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Effective 10/1/2026
59-38-103. Tax levy -- Rate -- Scope.
(1)An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions.
(2)A covered entity shall pay the tax imposed under this section to the commission.
Enacted by Chapter 220 , 2026 General Session