59-13-104 - Tax rate decals -- Posted on pump. - Utah Statutes

59-13-104. Tax rate decals -- Posted on pump.
(1) Beginning October 1, 1998, a person who sells motor fuel or undyed special fuel in aretail sale shall post a tax rate decal on each motor fuel or undyed special fuel pump ordispensing device.
(2) The commission shall produce the tax rate decals that are required to be posted underSubsection (1).
(3) The decals shall:
(a) clearly and conspicuously disclose the name of each tax and the tax rate of each taximposed on motor fuel or special fuel;
(b) show the tax imposed separately by federal, state, and local taxing entities; and
(c) be obtained at no cost to motor fuel and special fuel retailers from the commission.

Enacted by Chapter 253, 1998 General Session