59-12-211.1 - Location of a transaction that is subject to a use tax. - Utah Statutes

59-12-211.1. Location of a transaction that is subject to a use tax.
(1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(1)(d) topay a use tax on a transaction shall report the location of that transaction at the person's location.
(2) For purposes of Subsection (1), if a person has more than one location in this state,the person shall report the location of the transaction at the location at which tangible personalproperty, a product transferred electronically, or a service is received.

Enacted by Chapter 142, 2010 General Session