59-12-104.5 - Utah Tax Review Commission review of sales and use tax system.
59-12-104.5. Utah Tax Review Commission review of sales and use tax system.
(1) The Utah Tax Review Commission, in cooperation with the governor's office and thecommission, shall review the sales and use tax system of the state as provided in this section.
(2) (a) Beginning with the 2009 interim, and one or more times every 10 years after the2009 interim, the Utah Tax Review Commission shall make findings and recommendations as towhether:
(i) the sales and use tax is broadly based;
(ii) the sales and use tax base reflects the overall economy;
(iii) the sales and use tax mitigates regressive impacts;
(iv) the sales and use tax is administratively simple; and
(v) the sales and use tax promotes compliance.
(b) On or before the November interim meeting of the year in which the Utah TaxReview Commission makes the findings and recommendations required by Subsection (2)(a), theUtah Tax Review Commission shall report its findings and recommendations made inaccordance with Subsection (2)(a) to:
(i) the governor; and
(ii) the Revenue and Taxation Interim Committee.
(3) Notwithstanding Subsection (2):
(a) the Utah Tax Review Commission shall review Subsection 59-12-104(28) beforeOctober 1 of the year after the year in which Congress permits a state to participate in the specialsupplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes arecollected within the state on purchases of food under that program;
(b) the Utah Tax Review Commission shall review Subsection 59-12-104(21) beforeOctober 1 of the year after the year in which Congress permits a state to participate in the foodstamp program under the Food Stamp Act, 7 U.S.C. Sec. 2011 et seq., even if state or local salestaxes are collected within the state on purchases of food under that program; and
(c) the Utah Tax Review Commission shall review Subsection 59-12-104(62) before theOctober 2011 interim meeting.
Amended by Chapter 203, 2009 General Session