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Utah Code § 59-38-103

Tax levy -- Rate -- Scope

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
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Utah Code § 59-38-103, Tax levy -- Rate -- Scope, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345495
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(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.