59-12-2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
59-12-2204. Transactions that may not be subject to taxation under this part --Exception for food and food ingredients sold as part of a bundled transaction.
(1) A county, city, or town may not impose a sales and use tax under this part on:
(a) the sales and uses described in Section 59-12-104 to the extent the sales and uses areexempt from taxation under Section 59-12-104; and
(b) except as provided in Subsection (2), amounts paid or charged for food and foodingredients.
(2) A county, city, or town imposing a sales and use tax under this part shall impose thesales and use tax on amounts paid or charged for food and food ingredients if the food and foodingredients are sold as part of a bundled transaction attributable to food and food ingredients andtangible personal property other than food and food ingredients.
Enacted by Chapter 263, 2010 General Session