Utah Code Title 59. Revenue and Taxation § 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:

(2) A county, city, or town imposing a sales and use tax under this part shall impose the sales and use tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients.