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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-116

License and tax in addition to other licenses and taxes

Official textle.utah.gov

The license and tax imposed by this chapter shall be in addition to all other licenses and taxes provided by law.
Renumbered and

Last amended: Amended by Chapter 5, 1987 General Session

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In this chapter (40 sections)
  1. 59-12-103 · Sales and use tax base -- Rates -- Effective dates -- Use…
  2. 59-12-104 · Exemptions. (Superseded 7/1/2026)
  3. 59-12-104.1 · Exemptions for religious or charitable institutions
  4. 59-12-104.2 · Exemption for accommodations and services taxed by the…
  5. 59-12-104.3 · Credit for certain repossessions of a motor vehicle
  6. 59-12-104.4 · Seller recordkeeping for purposes of higher education…
  7. 59-12-104.5 · Revenue and Taxation Interim Committee review of sales…
  8. 59-12-104.6 · Procedure for claiming a sales and use tax exemption for…
  9. 59-12-104.10 · Exemption from sales tax for cannabis
  10. 59-12-104.11 · Sales tax due for motor vehicle with adaptive driving…
  11. 59-12-106 · Definitions -- Sales and use tax license requirements --…
  12. 59-12-107 · Definitions -- Collection, remittance, and payment of tax…
  13. 59-12-107.1 · Direct payment permit
  14. 59-12-107.6 · Marketplace facilitator collection, remittance, and…
  15. 59-12-108 · Monthly payment -- Amount of tax a seller may retain --…
  16. 59-12-109 · Confidentiality of information
  17. 59-12-110 · Refunds procedures
  18. 59-12-110.1 · Refund or credit for taxes overpaid by a purchaser --…
  19. 59-12-111 · Penalty for certain purchasers that fail to file a return…
  20. 59-12-112 · Tax a lien when selling business -- Liability of purchaser
  21. 59-12-116 · License and tax in addition to other licenses and taxes
  22. 59-12-117 · Refusal to make or falsifying returns -- Evasion of payment…
  23. 59-12-118 · Commission's authority to administer sales and use tax
  24. 59-12-123 · Definitions -- Collection, remittance, and payment of a tax…
  25. 59-12-124 · Certified service provider liability
  26. 59-12-125 · Seller or certified service provider reliance on commission…
  27. 59-12-126 · Certified service provider or model 2 seller reliance on…
  28. 59-12-127 · Purchaser relief from liability
  29. 59-12-128 · Amnesty
  30. 59-12-129 · Monetary allowance under the agreement
  31. 59-12-202 · Legislative findings -- Commission authority
  32. 59-12-203 · County, city, or town may levy tax -- Contracts pursuant to…
  33. 59-12-204 · Sales and use tax ordinance provisions -- Tax rate --…
  34. 59-12-205 · Ordinances to conform with statutory amendments --…
  35. 59-12-206 · Collection of taxes by commission -- Administrative charge
  36. 59-12-208.1 · Enactment or repeal of tax -- Effective date -- Notice…
  37. 59-12-209 · Participation of qualifying jurisdictions in administration…
  38. 59-12-210 · Commission to provide data to counties
  39. 59-12-210.1 · Commission redistribution of certain sales and use tax…
  40. 59-12-211 · Definitions -- Location of certain transactions -- Reports…
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