Procurement and Sourcing White Papers
Streamlined Sales and Use Tax Agreement Sourcing Study
Overview In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement (SSTA). The SSTA provisions for determining where a sale is deemed to occur for local sales and use tax purposes were not adopted. These provisions of the SSTA are known as the "sourcing" levy and collect their local sales and use tax. The legislation directed the Department of Revenue to conduct a study of the fiscal impact on local jurisdictions that would result from adopting the sourcing provisions proposed in the SSTA.
| Publisher | State of Utah | File Format | |
|---|---|---|---|
| Date Published | December 2003 | ||
| Format | White Papers | ||
| Topics | |||



