Utah Code » Title 59, Chapter 4 — Privilege Tax
Utah Code

Utah Code § 59-4-101 (2026)

Tax basis -- Assessment and collection -- Designation of person to receive notice

✓ current as of May 2026
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Subject to Subsection (1)(b) and except as provided in Section 59-4-103, a tax is imposed on the possession or other beneficial use enjoyed by any person of any real or personal property that is exempt for any reason from taxation, if that property is used in connection with a business conducted for profit.
Any interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection 59-2-1103(2)(b)(i) under a contract of sale is subject to taxation under this chapter regardless of whether the property is used in connection with a business conducted for profit.
The tax imposed under this chapter is the same amount that the ad valorem property tax would be if the possessor or user were the owner of the property.
The amount of any payments that are made in lieu of taxes is credited against the tax imposed on the beneficial use of property owned by the federal government.
A tax imposed under this chapter is assessed to the possessors or users of the property on the same forms, and collected and, subject to Sections 11-70-203 and 11-59-207, distributed at the same time and in the same manner, as taxes assessed owners, possessors, or other claimants of property that is subject to ad valorem property taxation.
The tax imposed under this chapter is not a lien against the property, and no tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax.
Except as provided in Subsection (4)(a)(ii), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:
the person required under the applicable provision of this chapter; and
each person designated in accordance with Subsection (4)(b) by the person described in Subsection (4)(a)(i)(A).
If a governmental entity is required under Section 59-2-919.1 or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:
the person required under the applicable section; or
one person designated in accordance with Subsection (4)(b) by the person described in Subsection (4)(a)(ii)(A).
A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (4)(a).
To make a designation described in Subsection (4)(b)(i), the person shall submit a written request to the governmental entity on a form prescribed by the commission.
A person who makes a designation described in Subsection (4)(b) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.
Sections 59-2-301.1 through 59-2-301.7 apply for purposes of assessing a tax under this chapter.
Notes of Decisions
Cited in 8 cases, 1996–2015 · leading case: ABCO Enter. v. Utah State Tax Comm'n, 2009 UT 36 (Utah 2009).
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ABCO Enter. v. Utah State Tax Comm'n, 2009 UT 36 (Utah 2009). · cites it 22× “" Utah Code Ann. § 59-4-101 (2) (2006). Consequently, as here, if the property is owned by a tax-exempt entity but it is leased to another entity in connection with a for-profit business, then the lessee is liable for the privilege tax in the same amount as the owner would be if…”
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). · cites it 23× “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 927 P.2d 176 (Utah 1996). · cites it 74× “" Utah Code Ann. § 59-4-101 (1) (1992). [2] However, Utah also grants certain exemptions from the privilege tax.”
Beaver Cnty. v. WilTel, Inc., 2000 UT 29 (Utah 2000). · cites it 8× “Application of the Privilege Tax ¶ 30 We next turn to the Counties’ contention that the Commission erred in determining that intangible property is exempt from the privilege tax levied in Utah Code Ann. § 59-4-101 . This is a question of law.”
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 944 P.2d 370 (Utah 1997). · cites it 2× “” Utah Code Ann. § 59-4-101 (l)(a). The amount of the privilege tax “is the same amount that the ad valorem property tax would be if the possessor or user were the owner of the property.”
Salt Lake Cnty. Bd. of Equalization v. Tax Comm'n, 106 P.3d 182 (Utah Ct. App. 2004). · cites it 14× “dba Rio Grande Café (Rio), which upheld the Utah State Tax Commission's the (Tax Commission decision) (1) granting a privilege tax exemption to Rio, see Utah Code Ann. § 59-4-101 (1995), and (2) denying the Board's assessment of an escaped property tax on Rio, see Utah Code Ann.”
Alliant Techsystem, Inc. v. Tax Comm'n, 80 P.3d 582 (Utah Ct. App. 2003). · cites it 4× “See Utah Code Ann. §§ 59-4-101 (l)(a) and (4) (2002).”
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2015 UT App 288 (2015). · cites it 2× “See Utah Code Ann. § 59-4-101 (LexisNexis 2000).”
— Utah Code § 59-4-101(1)(a) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
— Utah Code § 59-4-101(2) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
— Utah Code § 59-4-101(3) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
— Utah Code § 59-4-101(3)(a) — 1 case
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 927 P.2d 176 (Utah 1996). “" Utah Code Ann. § 59-4-101 (1) (1992). [2] However, Utah also grants certain exemptions from the privilege tax.”
— Utah Code § 59-4-101(3)(b) — 1 case
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 927 P.2d 176 (Utah 1996). “" Utah Code Ann. § 59-4-101 (1) (1992). [2] However, Utah also grants certain exemptions from the privilege tax.”
— Utah Code § 59-4-101(3)(c) — 1 case
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 927 P.2d 176 (Utah 1996). “" Utah Code Ann. § 59-4-101 (1) (1992). [2] However, Utah also grants certain exemptions from the privilege tax.”
— Utah Code § 59-4-101(3)(d) — 1 case
Cnty. Bd. of Equalization v. Utah State Tax Comm'n, 927 P.2d 176 (Utah 1996). “" Utah Code Ann. § 59-4-101 (1) (1992). [2] However, Utah also grants certain exemptions from the privilege tax.”
— Utah Code § 59-4-101(3)(e) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
— Utah Code § 59-4-101(4) — 1 case
Salt Lake Cnty. Bd. of Equalization v. Tax Comm'n, 106 P.3d 182 (Utah Ct. App. 2004). “dba Rio Grande Café (Rio), which upheld the Utah State Tax Commission's the (Tax Commission decision) (1) granting a privilege tax exemption to Rio, see Utah Code Ann. § 59-4-101 (1995), and (2) denying the Board's assessment of an escaped property tax on Rio, see Utah Code Ann.”
— Utah Code § 59-4-101(8)(e) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 270 P.3d 441 (Utah 2012). “Associate Chief Justice DURRANT, opinion of the Court: INTRODUCTION T1 In this appeal, we are asked to interpret section 59-4-101 of the Utah Code (the Privilege Tax Statute or the Statute).”
— Utah Code § 59-4-101(l)(a) — 1 case
Alliant Techsystem, Inc. v. Tax Comm'n, 80 P.3d 582 (Utah Ct. App. 2003). “See Utah Code Ann. §§ 59-4-101 (l)(a) and (4) (2002).”
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