Modifies Utah tax provisions, including sales and use tax, motor vehicle rental tax, and property tax relief.

This bill modifies Utah tax provisions, including sales and use tax, motor vehicle rental tax, and property tax relief. It consolidates certain State Tax Commission reports in relation to federal tax law changes, provides penalty provisions for producers who fail to file certain forms, and modifies filing requirements for mineral production tax withholding. It also expands the definition of "short-term rental" to include rentals involving real property, requires a county that imposes the 1% local option sales and use tax to distribute revenue collected within a newly-incorporated municipality.

Modifies Utah tax provisions, including sales and use tax, motor vehicle rental tax, and property tax relief.

This bill modifies Utah tax provisions, including sales and use tax, motor vehicle rental tax, and property tax relief. It consolidates certain State Tax Commission reports in relation to federal tax law changes, provides penalty provisions for producers who fail to file certain forms, and modifies filing requirements for mineral production tax withholding. It also expands the definition of "short-term rental" to include rentals involving real property, requires a county that imposes the 1% local option sales and use tax to distribute revenue collected within a newly-incorporated municipality.