Utah Code » Title 59, Chapter 12 — Sales and Use Tax Act; part 59-12-1 — Tax Collection
Utah Code

Utah Code § 59-12-110 (2026)

Refunds procedures

✓ current as of May 2026
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A seller that files a claim for a refund under Section 59-12-107 for bad debt shall file the claim with the commission within three years from the date on which the seller could first claim the refund for the bad debt.
A seller that files a claim for a refund for a repossessed item shall file the claim with the commission within three years from the date the item is repossessed.
Except as provided in Subsection (1) or (2), procedures and requirements for a taxpayer to obtain a refund from the commission are as provided in Section 59-1-1410.
Notes of Decisions
Cited in 7 cases, 1990–2011 · leading case: Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011).
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Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). · cites it 44× “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
Chris & Dick's Lumber & Hardware v. Tax Comm'n, 791 P.2d 511 (Utah 1990). · cites it 6× “§ 59-15-8 (1985) (current version at § 59-12-110(5) (1987)). And section 59-16-9 addresses deficiencies in the payment of use taxes by making a consequence for the failure to pay the use tax a "penalty of ten percent of such amount .”
Matrix Funding Corp. v. Utah State Tax Comm'n, 2002 UT 85 (Utah 2002). · cites it 11× “The second is whether the letter Matrix filed with the Commission on November 26, 1996, constituted a claim for a refund under section 59-12-110(2), thus tolling the statute of limitations on ZCMI's request for a sales tax refund of taxes paid in 1995.”
Tummurru Trades, Inc. v. Utah State Tax Comm'n, 802 P.2d 715 (Utah 1990). · cites it 5× “(18) Any person failing to pay any tax to the state or any amount of tax required to be paid to the state, except amounts determined to be due by the commission under §§ 59-12-110 and 59-12-111, within the time required by this chapter, or file any return as required by this…”
Bluth v. Utah State Tax Comm'n, 54 P.3d 1147 (Utah 2002). · cites it 6× “In particular, the Commission noted that plaintiffs had failed to avail themselves of administrative procedures that permit taxpayers to (1) request a refund for sales tax they believe was collected in error, see Utah Code Ann. § 59-12-110 (2)(a) (Supp.2001), or (2) petition the…”
Vermax of Florida, Inc. v. Utah State Tax Comm'n, 906 P.2d 314 (Utah Ct. App. 1995). · cites it 2× “” Utah Code Ann. § 59-12-110 (5) (1992) (amended 1993).”
Greater Park City Co. v. Tax Comm'n, 954 P.2d 873 (Utah Ct. App. 1998). · cites it 6× “See Utah Code Ann. § 59-12-110 (l)(c) (Supp. 1997) (providing sales tax overpayments “shall be credited or refunded to the taxpayer”).”
— Utah Code § 59-12-110(1) — 1 case
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
— Utah Code § 59-12-110(1)(a) — 1 case
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
— Utah Code § 59-12-110(1)(b) — 1 case
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
— Utah Code § 59-12-110(1)(c) — 1 case
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
— Utah Code § 59-12-110(2) — 2 cases
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
Matrix Funding Corp. v. Utah State Tax Comm'n, 2002 UT 85 (Utah 2002). “The second is whether the letter Matrix filed with the Commission on November 26, 1996, constituted a claim for a refund under section 59-12-110(2), thus tolling the statute of limitations on ZCMI's request for a sales tax refund of taxes paid in 1995.”
— Utah Code § 59-12-110(2)(a) — 2 cases
Ivory Homes, Ltd. v. Utah State Tax Comm'n, 266 P.3d 751 (Utah 2011). “This section has been renumbered numerous times since Ivory Homes first paid sales tax in July 2005.”
Bluth v. Utah State Tax Comm'n, 54 P.3d 1147 (Utah 2002). “In particular, the Commission noted that plaintiffs had failed to avail themselves of administrative procedures that permit taxpayers to (1) request a refund for sales tax they believe was collected in error, see Utah Code Ann. § 59-12-110 (2)(a) (Supp.2001), or (2) petition the…”
— Utah Code § 59-12-110(2)(b) — 1 case
Matrix Funding Corp. v. Utah State Tax Comm'n, 2002 UT 85 (Utah 2002). “The second is whether the letter Matrix filed with the Commission on November 26, 1996, constituted a claim for a refund under section 59-12-110(2), thus tolling the statute of limitations on ZCMI's request for a sales tax refund of taxes paid in 1995.”
— Utah Code § 59-12-110(4) — 1 case
Tummurru Trades, Inc. v. Utah State Tax Comm'n, 802 P.2d 715 (Utah 1990). “(18) Any person failing to pay any tax to the state or any amount of tax required to be paid to the state, except amounts determined to be due by the commission under §§ 59-12-110 and 59-12-111, within the time required by this chapter, or file any return as required by this…”
— Utah Code § 59-12-110(5) — 1 case
Chris & Dick's Lumber & Hardware v. Tax Comm'n, 791 P.2d 511 (Utah 1990). “§ 59-15-8 (1985) (current version at § 59-12-110(5) (1987)). And section 59-16-9 addresses deficiencies in the payment of use taxes by making a consequence for the failure to pay the use tax a "penalty of ten percent of such amount .”
— Utah Code § 59-12-110(7) — 1 case
Chris & Dick's Lumber & Hardware v. Tax Comm'n, 791 P.2d 511 (Utah 1990). “§ 59-15-8 (1985) (current version at § 59-12-110(5) (1987)). And section 59-16-9 addresses deficiencies in the payment of use taxes by making a consequence for the failure to pay the use tax a "penalty of ten percent of such amount .”
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