Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-2204

Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction

Official textle.utah.gov

# (1)

A county, city, or town may not impose a sales and use tax under this part on:

# (a)

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; and

# (b)

except as provided in Subsection (2), amounts paid or charged for food and food ingredients.

# (2)

A county, city, or town imposing a sales and use tax under this part shall impose the sales and use tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients.

Last amended: Amended by Chapter 422, 2017 General Session

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 59-12-1406 · Certified service provider or model 2 seller reliance on…
  2. 59-12-1407 · Purchaser relief from liability
  3. 59-12-1802 · State sales and use tax -- Base -- Rate -- Revenues…
  4. 59-12-1803 · Enactment or repeal of tax -- Effective date --…
  5. 59-12-1804 · Seller or certified service provider reliance on…
  6. 59-12-1805 · Certified service provider or model 2 seller reliance on…
  7. 59-12-1806 · Purchaser relief from liability
  8. 59-12-2002 · Definitions
  9. 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to…
  10. 59-12-2004 · Enactment or repeal of tax -- Effective date --…
  11. 59-12-2005 · Seller or certified service provider reliance on…
  12. 59-12-2006 · Certified service provider or model 2 seller reliance on…
  13. 59-12-2007 · Purchaser relief from liability
  14. 59-12-2102 · Definitions
  15. 59-12-2103 · Imposition of tax -- Base -- Rate -- Expenditure of…
  16. 59-12-2104 · Seller or certified service provider reliance on…
  17. 59-12-2105 · Certified service provider or model 2 seller reliance on…
  18. 59-12-2106 · Purchaser relief from liability
  19. 59-12-2202 · Definitions
  20. 59-12-2203 · Authority to impose a sales and use tax under this part
  21. 59-12-2204 · Transactions that may not be subject to taxation under…
  22. 59-12-2205 · Determination of the location of a transaction
  23. 59-12-2206 · Administration, collection, and enforcement of a sales and…
  24. 59-12-2207 · Administrative charge
  25. 59-12-2208 · Legislative body approval requirements -- Notice -- Voter…
  26. 59-12-2209 · Enactment, repeal, or change in the rate of a sales and…
  27. 59-12-2210 · Seller or certified service provider reliance on…
  28. 59-12-2211 · Certified service provider or model 2 seller reliance on…
  29. 59-12-2212 · Purchaser relief from liability
  30. 59-12-2212.1 · Transition provisions
  31. 59-12-2213 · County, city, or town option sales and use tax to fund a…
  32. 59-12-2214 · County, city, or town option sales and use tax to fund a…
  33. 59-12-2215 · City or town option sales and use tax for highways or to…
  34. 59-12-2216 · County option sales and use tax for a fixed guideway, to…
  35. 59-12-2217 · County option sales and use tax for transportation -- Base…
  36. 59-12-2218 · County, city, or town option sales and use tax for…
  37. 59-12-2219 · County option sales and use tax for highways and public…
  38. 59-12-2220 · County option sales and use tax to fund highways or a…
  39. 59-12-2401 · Definitions
  40. 59-12-2402 · Imposition of emergency services tax -- Permitted rates --…
Full table of contents →