6-1-106. EXEMPTION FROM TAX.
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The sale, storage, use, or other consumption of tangible personal property, the gross receipts from the sale of or the cost of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with Part 2, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, by a county other than Salt Lake County or by any other Utah city or town shall be exempt from the tax.