Utah Electronic Commerce Taxation

Statutes

• Utah Code Ann. § 59-12-107 collection, remittance, and payment of tax by vendors and consumers.
• Utah Code Ann. § 59-12-103 Sales and use tax base -- Rate -- Use of sales and use tax revenues.

• Utah State Tax Commission Administrative Rules 865-19-92 computer software and other related transactions pursuant to Utah Code Ann. §59-12-103.

• Vertex Inc. Tax Cybrary - Utah