United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-305

Municipal energy sales and use tax ordinances must include required tax, exemption, administration, credit, and cross-reference provisions.

Source excerpt

customer exemptionenergyenergy deliveryenergy sales and use taxenergy supplierenergy taxenergy taxationenergy usefranchise feelicensingmunicipal energy sales and use taxmunicipal taxmunicipal taxationnonresidentpersonal usesales and use taxsales and use tax exemptionssales taxtax administrationtax calculationtax collectiontax credituse tax

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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“Municipal energy sales and use tax ordinances must include required tax, exemption, administration, credit, and cross-reference provisions.”

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Municipal energy sales and use tax ordinance provisions.

Municipal energy sales and use tax ordinances must include required tax, exemption, administration, credit, and cross-reference provisions.

Section 10-1-305

Subsection 10-1-305(2)(b)(ii)

The municipality may not tax the sales and use of taxable energy when taxing that energy is prohibited by federal law, the U.S. Constitution, or the Utah Constitution.

Section 10-1-305(2)(b)(ii)

Subsection 10-1-305(2)(c)(i)

The municipality generates electrical energy for customers within its borders.

Section 10-1-305(2)(c)(i)

Subsection 10-1-305(4)(a)

Sale, storage, use, or other consumption of taxable energy is exempt from the ordinance tax if its delivered value has already been subject to a municipal energy sales or use tax by another municipality in the state, except as provided in Subsection (4)(b).

Section 10-1-305(4)(a)

Subsection 10-1-305(6)

a provision providing that the ordinance adopts by reference any amendments to the provisions of Title 59, Chapter 12, Part 1, Tax Collection , that relate to levying or collecting a municipal energy sales and use tax.

Section 10-1-305(6)

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Showing 26 of 26 provisions

Provision 23Substitution 3

Part 10-1-3

part 10-1-3 Municipal Energy Sales and Use Tax Act

§ 10-1-305Municipal energy sales and use tax ordinance provisions.Substitution

Source excerpt

Municipal energy sales and use tax ordinances must include required tax, exemption, administration, credit, and cross-reference provisions.

Municipal energy sales and use tax ordinance provisions. Each municipal energy sales and use tax ordinance under Subsection 10-1-304(1) shall include: a provision imposing a tax on every sale or use of taxable energy made within a municipality at a rate determined by the municipality that is up to 6% of the delivered value of the taxable energy; provisions substantially the same as those required by Title 59, Chapter 12, Part 1, Tax Collection , as they relate to sales and use tax, except that: the tax shall be calculated on the delivered value of the taxable energy to the consumer; an exemption is not allowed from a tax imposed under this part for the sale or use of taxable energy that is exempt from the state sales and use tax under Title 59, Chapter 12, Part 1, Tax Collection , except that the municipality shall include in its ordinance an exemption for: the sales and use of aviation fuel, motor fuel, or special fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; the sales and use of taxable energy that the municipality is prohibited from taxing under federal law or the Constitution of the United States or the Utah Constitution; the sales and use of taxable energy purchased or stored in the state for resale; the sales or use of taxable energy to a person if the primary use is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase; the sales or use of taxable energy for any purpose other than use as a fuel or energy; and the sale of taxable energy for use outside a municipality imposing a municipality energy sales and use tax; the ordinance may provide for an exemption from the municipal energy sales and use tax under this part for customers who, as of July 1, 1997, were being supplied electrical energy by a supplier other than the municipality if: the municipality is a generator of electrical energy for customers within its borders; and the municipality is unable to generate electrical energy for the customer; the name of the municipality as the taxing agency shall be substituted for that of the state when necessary for purposes of this part; and an additional license to collect the tax is not required if one has been issued under Section 59-12-106 ; a provision that, on or before the effective date of the ordinance, the municipality shall enter into a contract with the commission to have the commission perform all functions related to the administration or operation of the ordinance, except that a municipality may collect the municipal energy sales and use tax directly as provided in Subsection 10-1-307(3) ; a provision that: except as provided under Subsection (4)(b) , the sale, storage, use, or other consumption of taxable energy is exempt from the tax due under the ordinance if the delivered value of the taxable energy has been subject to a municipal energy sales or use tax under an ordinance enacted in accordance with this part by another municipality in this state; and the municipality shall be paid the difference between the tax paid to another municipality as described in this section and the tax that would otherwise be due under the ordinance if the tax due under the ordinance exceeds the tax paid to another municipality; and a provision providing a credit against the tax in the amount of a contractual franchise fee paid if: an energy supplier pays a contractual franchise fee to a municipality pursuant to a franchise agreement in effect on July 1, 1997; the contractual franchise fee is passed through by the energy supplier to a taxpayer as a separately itemized charge; and the energy supplier has accepted the franchise; and a provision providing that the ordinance adopts by reference any amendments to the provisions of Title 59, Chapter 12, Part 1, Tax Collection , that relate to levying or collecting a municipal energy sales and use tax.

Section 10-1-305Verify source

§ 10-1-305(1)Subsection 10-1-305(1)Provision

Source excerpt

This provision authorizes a municipality to impose a tax on every sale or use of taxable energy within the municipality, at a rate up to 6% of the delivered value.

a provision imposing a tax on every sale or use of taxable energy made within a municipality at a rate determined by the municipality that is up to 6% of the delivered value of the taxable energy;

Section 10-1-305(1)Verify source

§ 10-1-305(2)Subsection 10-1-305(2)Substitution

Source excerpt

The tax must be calculated on delivered value, and the municipality’s ordinance must include specified exemptions, with a limited optional exemption for certain pre-1997 electric customers.

provisions substantially the same as those required by Title 59, Chapter 12, Part 1, Tax Collection , as they relate to sales and use tax, except that: the tax shall be calculated on the delivered value of the taxable energy to the consumer; an exemption is not allowed from a tax imposed under this part for the sale or use of taxable energy that is exempt from the state sales and use tax under Title 59, Chapter 12, Part 1, Tax Collection , except that the municipality shall include in its ordinance an exemption for: the sales and use of aviation fuel, motor fuel, or special fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; the sales and use of taxable energy that the municipality is prohibited from taxing under federal law or the Constitution of the United States or the Utah Constitution; the sales and use of taxable energy purchased or stored in the state for resale; the sales or use of taxable energy to a person if the primary use is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase; the sales or use of taxable energy for any purpose other than use as a fuel or energy; and the sale of taxable energy for use outside a municipality imposing a municipality energy sales and use tax; the ordinance may provide for an exemption from the municipal energy sales and use tax under this part for customers who, as of July 1, 1997, were being supplied electrical energy by a supplier other than the municipality if: the municipality is a generator of electrical energy for customers within its borders; and the municipality is unable to generate electrical energy for the customer; the name of the municipality as the taxing agency shall be substituted for that of the state when necessary for purposes of this part; and an additional license to collect the tax is not required if one has been issued under Section 59-12-106 ;

Section 10-1-305(2)Verify source

§ 10-1-305(2)(a)Subsection 10-1-305(2)(a)Provision

Source excerpt

The tax is to be calculated on the delivered value of the taxable energy to the consumer.

the tax shall be calculated on the delivered value of the taxable energy to the consumer;

Section 10-1-305(2)(a)Verify source

§ 10-1-305(2)(b)Subsection 10-1-305(2)(b)Provision

Source excerpt

A municipality may not deny a tax exemption for certain taxable energy, and must include exemptions for several listed categories in its ordinance.

an exemption is not allowed from a tax imposed under this part for the sale or use of taxable energy that is exempt from the state sales and use tax under Title 59, Chapter 12, Part 1, Tax Collection , except that the municipality shall include in its ordinance an exemption for: the sales and use of aviation fuel, motor fuel, or special fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; the sales and use of taxable energy that the municipality is prohibited from taxing under federal law or the Constitution of the United States or the Utah Constitution; the sales and use of taxable energy purchased or stored in the state for resale; the sales or use of taxable energy to a person if the primary use is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ; taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase; the sales or use of taxable energy for any purpose other than use as a fuel or energy; and the sale of taxable energy for use outside a municipality imposing a municipality energy sales and use tax;

Section 10-1-305(2)(b)Verify source

§ 10-1-305(2)(b)(i)Subsection 10-1-305(2)(b)(i)Provision

Source excerpt

the sales and use of aviation fuel, motor fuel, or special fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ;

Section 10-1-305(2)(b)(i)Verify source

§ 10-1-305(2)(b)(ii)Subsection 10-1-305(2)(b)(ii)Provision

Source excerpt

The municipality may not tax the sales and use of taxable energy when taxing that energy is prohibited by federal law, the U.S. Constitution, or the Utah Constitution.

the sales and use of taxable energy that the municipality is prohibited from taxing under federal law or the Constitution of the United States or the Utah Constitution;

Section 10-1-305(2)(b)(ii)Verify source

§ 10-1-305(2)(b)(iii)Subsection 10-1-305(2)(b)(iii)Provision

Source excerpt

the sales and use of taxable energy purchased or stored in the state for resale;

Section 10-1-305(2)(b)(iii)Verify source

§ 10-1-305(2)(b)(iv)Subsection 10-1-305(2)(b)(iv)Provision

Source excerpt

the sales or use of taxable energy to a person if the primary use is for use in compounding or producing taxable energy or a fuel subject to taxation under Title 59, Chapter 13, Motor and Special Fuel Tax Act ;

Section 10-1-305(2)(b)(iv)Verify source

§ 10-1-305(2)(b)(v)Subsection 10-1-305(2)(b)(v)Provision

Source excerpt

Taxable energy brought into the state by a nonresident for personal use or enjoyment is covered, except energy purchased in the state for use by a nonresident living or working in the state at the time of purchase.

taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase;

Section 10-1-305(2)(b)(v)Verify source

§ 10-1-305(2)(b)(vi)Subsection 10-1-305(2)(b)(vi)Provision

Source excerpt

the sales or use of taxable energy for any purpose other than use as a fuel or energy; and

Section 10-1-305(2)(b)(vi)Verify source

§ 10-1-305(2)(b)(vii)Subsection 10-1-305(2)(b)(vii)Provision

Source excerpt

the sale of taxable energy for use outside a municipality imposing a municipality energy sales and use tax;

Section 10-1-305(2)(b)(vii)Verify source

§ 10-1-305(2)(c)Subsection 10-1-305(2)(c)Provision

Source excerpt

the ordinance may provide for an exemption from the municipal energy sales and use tax under this part for customers who, as of July 1, 1997, were being supplied electrical energy by a supplier other than the municipality if: the municipality is a generator of electrical energy for customers within its borders; and the municipality is unable to generate electrical energy for the customer;

Section 10-1-305(2)(c)Verify source

§ 10-1-305(2)(c)(i)Subsection 10-1-305(2)(c)(i)Provision

Source excerpt

The municipality generates electrical energy for customers within its borders.

the municipality is a generator of electrical energy for customers within its borders; and

Section 10-1-305(2)(c)(i)Verify source

§ 10-1-305(2)(c)(ii)Subsection 10-1-305(2)(c)(ii)Provision

Source excerpt

The municipality is unable to generate electrical energy for the customer.

the municipality is unable to generate electrical energy for the customer;

Section 10-1-305(2)(c)(ii)Verify source

§ 10-1-305(2)(d)Subsection 10-1-305(2)(d)Substitution

Source excerpt

When necessary for this part, the municipality’s name is substituted for the state’s as the taxing agency.

the name of the municipality as the taxing agency shall be substituted for that of the state when necessary for purposes of this part; and

Section 10-1-305(2)(d)Verify source

§ 10-1-305(2)(e)Subsection 10-1-305(2)(e)Provision

Source excerpt

an additional license to collect the tax is not required if one has been issued under Section 59-12-106 ;

Section 10-1-305(2)(e)Verify source

§ 10-1-305(3)Subsection 10-1-305(3)Provision

Source excerpt

The municipality must contract with the commission by the ordinance’s effective date; it may instead collect the municipal energy sales and use tax directly under Subsection 10-1-307(3).

a provision that, on or before the effective date of the ordinance, the municipality shall enter into a contract with the commission to have the commission perform all functions related to the administration or operation of the ordinance, except that a municipality may collect the municipal energy sales and use tax directly as provided in Subsection 10-1-307(3) ;

Section 10-1-305(3)Verify source

§ 10-1-305(4)Subsection 10-1-305(4)Provision

Source excerpt

Taxable energy is exempt from the ordinance tax if its delivered value has already been subject to a municipal energy sales or use tax in another Utah municipality, except as provided in Subsection (4)(b).

a provision that: except as provided under Subsection (4)(b) , the sale, storage, use, or other consumption of taxable energy is exempt from the tax due under the ordinance if the delivered value of the taxable energy has been subject to a municipal energy sales or use tax under an ordinance enacted in accordance with this part by another municipality in this state; and the municipality shall be paid the difference between the tax paid to another municipality as described in this section and the tax that would otherwise be due under the ordinance if the tax due under the ordinance exceeds the tax paid to another municipality; and

Section 10-1-305(4)Verify source

§ 10-1-305(4)(a)Subsection 10-1-305(4)(a)Provision

Source excerpt

except as provided under Subsection (4)(b) , the sale, storage, use, or other consumption of taxable energy is exempt from the tax due under the ordinance if the delivered value of the taxable energy has been subject to a municipal energy sales or use tax under an ordinance enacted in accordance with this part by another municipality in this state; and

Section 10-1-305(4)(a)Verify source

§ 10-1-305(4)(b)Subsection 10-1-305(4)(b)Provision

Source excerpt

The municipality is to receive payment of the difference when the ordinance tax would be higher than the tax paid to another municipality.

the municipality shall be paid the difference between the tax paid to another municipality as described in this section and the tax that would otherwise be due under the ordinance if the tax due under the ordinance exceeds the tax paid to another municipality; and

Section 10-1-305(4)(b)Verify source

§ 10-1-305(5)Subsection 10-1-305(5)Provision

Source excerpt

A tax credit applies for a contractual franchise fee paid if the energy supplier paid it to a municipality under a franchise agreement in effect on July 1, 1997, passed it through as a separately itemized charge, and accepted the franchise.

a provision providing a credit against the tax in the amount of a contractual franchise fee paid if: an energy supplier pays a contractual franchise fee to a municipality pursuant to a franchise agreement in effect on July 1, 1997; the contractual franchise fee is passed through by the energy supplier to a taxpayer as a separately itemized charge; and the energy supplier has accepted the franchise; and

Section 10-1-305(5)Verify source

§ 10-1-305(5)(a)Subsection 10-1-305(5)(a)Provision

Source excerpt

an energy supplier pays a contractual franchise fee to a municipality pursuant to a franchise agreement in effect on July 1, 1997;

Section 10-1-305(5)(a)Verify source

§ 10-1-305(5)(b)Subsection 10-1-305(5)(b)Provision

Source excerpt

the contractual franchise fee is passed through by the energy supplier to a taxpayer as a separately itemized charge; and

Section 10-1-305(5)(b)Verify source

§ 10-1-305(5)(c)Subsection 10-1-305(5)(c)Provision

Source excerpt

the energy supplier has accepted the franchise; and

Section 10-1-305(5)(c)Verify source

§ 10-1-305(6)Subsection 10-1-305(6)Provision

Source excerpt

Section 10-1-305(6)Verify source

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Utah Code § 10-1-305

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