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Utah Code Title 59. Revenue and Taxation § 59-15-101. Tax basis--Rate

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(1)(a) A tax is imposed at the rate specified in Subsection (1)(b) on all beer, as defined in Section 32B-1-102, that is imported or manufactured for sale, use, or distribution in this state.

(b) The tax described in Subsection (1)(a) shall be imposed at a rate of:

(i) $11 per 31-gallon barrel for beer imported or manufactured:

(A) before July 1, 2003;  and

(B) for sale, use, or distribution in this state;  and

(ii) $13.10 per 31-gallon barrel for beer imported or manufactured:

(A) on or after July 1, 2003;  and

(B) for sale, use, or distribution in this state.

(c) The tax imposed under this Subsection (1):

(i) shall be imposed at a proportionate rate for:

(A) any quantity of beer other than a 31-gallon barrel;  or

(B) the fractional parts of a 31-gallon barrel;  and

(ii) may not be imposed more than once on the same beer.

(2) A tax may not be imposed on beer:

(a) sold to the United States and its agencies;  or

(b)(i) manufactured or imported for sale, use, or distribution outside the state;  and

(ii) exported from the state.

Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-15-101. Tax basis--Rate - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-15-101/


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