Utah Code

Utah Code § 59-12-108 (2026)

Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions

✓ current as of May 2026

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Notwithstanding Section 59-12-107, a seller that has a tax liability under this chapter of $50,000 or more for the previous calendar year shall:

file a return with the commission:

monthly on or before the last day of the month immediately following the month for which the seller collects a tax under this chapter; and

for the month for which the seller collects a tax under this chapter; and

except as provided in Subsection (1)(b), remit with the return required by Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c):

if that seller's tax liability under this chapter for the previous calendar year is less than $96,000, by any method permitted by the commission; or

if that seller's tax liability under this chapter for the previous calendar year is $96,000 or more, by electronic funds transfer.

A seller shall remit electronically with the return required by Subsection (1)(a)(i) the amount the seller is required to remit to the commission for each tax, fee, or charge described in Subsection (1)(c) if that seller:

is required by Section 59-12-107 to file the return electronically; or

is required to collect and remit a tax under Section 59-12-107; and

files a simplified electronic return.

Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:

a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

a fee under Section 19-6-714;

a fee under Section 19-6-805;

a charge under Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or

a tax under this chapter.

Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules providing for a method for making same-day payments other than by electronic funds transfer if making payments by electronic funds transfer fails.

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall establish by rule procedures and requirements for determining the amount a seller is required to remit to the commission under this Subsection (1).

Except as provided in Subsection (3), a seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount allowed by this Subsection (2).

A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1.31% of any amounts the seller is required to remit to the commission:

for a transaction described in Subsection 59-12-103(1) that is subject to a state tax and a local tax imposed in accordance with the following, for the month for which the seller is filing a return in accordance with Subsection (1):

Subsection 59-12-103(2)(a);

Subsection 59-12-103(2)(b); and

Subsection 59-12-103(2)(d); and

for an agreement sales and use tax.

A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described in Subsection 59-12-103(1) that is subject to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c).

For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount equal to the sum of:

1.31% of any amounts the seller is required to remit to the commission for:

the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c);

the month for which the seller is filing a return in accordance with Subsection (1); and

an agreement sales and use tax; and

1.31% of the difference between:

the amounts the seller would have been required to remit to the commission:

in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a);

for the month for which the seller is filing a return in accordance with Subsection (1); and

for an agreement sales and use tax; and

the amounts the seller is required to remit to the commission for:

the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(c);

the month for which the seller is filing a return in accordance with Subsection (1); and

an agreement sales and use tax.

A seller subject to Subsection (1) or a seller described in Subsection (4) may retain each month 1% of any amounts the seller is required to remit to the commission:

for the month for which the seller is filing a return in accordance with Subsection (1); and

under:

Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

Subsection 59-12-603(1)(a)(i)(A);

Subsection 59-12-603(1)(a)(i)(B); or

Subsection 59-12-603(1)(a)(ii).

A state government entity that is required to remit taxes monthly in accordance with Subsection (1) may not retain any amount under Subsection (2).

A seller that has a tax liability under this chapter for the previous calendar year of less than $50,000 may:

voluntarily meet the requirements of Subsection (1); and

if the seller voluntarily meets the requirements of Subsection (1), retain the amounts allowed by Subsection (2).

Penalties for late payment shall be as provided in Section 59-1-401.

Except as provided in Subsection (6)(c), for any amounts required to be remitted to the commission under this part, the commission shall each month calculate an amount equal to the difference between:

the total amount retained for that month by all sellers had the percentages listed under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and

the total amount retained for that month by all sellers at the percentages listed under Subsections (2)(b) and (2)(c)(ii).

The commission shall each month allocate the amount calculated under Subsection (6)(a) to each county, city, and town on the basis of the proportion of agreement sales and use tax that the commission distributes to each county, city, and town for that month compared to the total agreement sales and use tax that the commission distributes for that month to all counties, cities, and towns.

The amount the commission calculates under Subsection (6)(a) may not include an amount collected from a tax that:

the state imposes within a county, city, or town, including the unincorporated area of a county; and

is not imposed within the entire state.

Notes of Decisions

Cited in 7 cases, 1990–2010 · leading case: Hercules Inc. v. Utah State Tax Comm'n, 2000 UT App 372 (Utah Ct. App. 2000).

Sort: Relevance Newest Treatment

Hercules Inc. v. Utah State Tax Comm'n, 2000 UT App 372 (Utah Ct. App. 2000). · cites it 30× “ANALYSIS MEANING OF "GAS" IN TAX CODE 17 Hereules argues that its purchases of nitrogen gas fall under Utah Code Ann. §§ 59-12-108 (1)(c) and (d) (1996).”

Chris & Dick's Lumber & Hardware v. Tax Comm'n, 791 P.2d 511 (Utah 1990). · cites it 8× “1 (1985) (current version at § 59-12-108 (Supp. 1989)). Chris & Dick's, through its accountant, *513 filed its prepayment return thirty-eight days late.”

Matrix Funding Corp. v. Utah State Tax Comm'n, 2002 UT 85 (Utah 2002). · cites it 12× “1] 25 We begin by reviewing the applicable portion of section 59-12-108, which states: (1) There is levied a tax on the purchaser for the amount paid or charged for the following: (a) retail sales of tangible personal property made within the state; [[Image here]] (k) leases and…”

Yeargin, Inc. v. Auditing Div. of Utah State Tax Comm'n, 2001 UT 11 (Utah 2001). · cites it 2× “" Utah Code Ann. § 59-12-108 (1)(a), - 108(1)(0) (1996).”

Heber Light & Power Co. v. Utah Pub. Serv. Comm'n, 2010 UT 27 (Utah 2010). · cites it 2× “THE COMMISSION ORDER DENYING HEBER LIGHTS MOTION TO DISMISS IS NOT FINAL AGENCY ACTION T7 The Utah Supreme Court has jurisdiction over "final orders and decrees in formal adjudicative proceedings originating with .”

Indus. Commc'ns, Inc. v. Utah State Tax Comm'n, 2000 UT 78 (Utah 2000). · cites it 4× “T7 In 1990, the Legislature amended the sales tax provision relating to telephone service in Utah Code Ann. § 59-12-108 (1)(b). The 1990 amendment added the qualifier "intrastate" to the term "telephone service" and deleted the phrase "as defined by Section 54-2-1," with…”

Greater Park City Co. v. Tax Comm'n, 954 P.2d 873 (Utah Ct. App. 1998). · cites it 2× “Utah Code Ann. § 59-12-108 (3)(a) (1996), provides for the vendor discount: “a vendor who is required to remit taxes monthly under this section may retain an amount not to exceed 1.”

— Utah Code § 59-12-108(1) — 2 cases

Matrix Funding Corp. v. Utah State Tax Comm'n, 2002 UT 85 (Utah 2002). “1] 25 We begin by reviewing the applicable portion of section 59-12-108, which states: (1) There is levied a tax on the purchaser for the amount paid or charged for the following: (a) retail sales of tangible personal property made within the state; [[Image here]] (k) leases and…”

Indus. Commc'ns, Inc. v. Utah State Tax Comm'n, 2000 UT 78 (Utah 2000). “T7 In 1990, the Legislature amended the sales tax provision relating to telephone service in Utah Code Ann. § 59-12-108 (1)(b). The 1990 amendment added the qualifier "intrastate" to the term "telephone service" and deleted the phrase "as defined by Section 54-2-1," with…”

— Utah Code § 59-12-108(1)(a) — 2 cases

Hercules Inc. v. Utah State Tax Comm'n, 2000 UT App 372 (Utah Ct. App. 2000). “ANALYSIS MEANING OF "GAS" IN TAX CODE 17 Hereules argues that its purchases of nitrogen gas fall under Utah Code Ann. §§ 59-12-108 (1)(c) and (d) (1996).”

— Utah Code § 59-12-108(1)(c) — 1 case

— Utah Code § 59-12-108(1)(d) — 1 case

— Utah Code § 59-12-108(1)(k) — 1 case

— Utah Code § 59-12-108(k) — 1 case

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.