Section 59-12-1802 - State sales and use tax - Base - Rate - Revenues deposited into General Fund(1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax, a tax shall be imposed within the county under this section by the state: (a) on the transactions described in Subsection 59-12-103(1);(b) at a rate of .25%; and(c) beginning on January 1, 2008, and ending on the day on which the county imposes a tax under Part 11, County Option Sales and Use Tax.(2) Notwithstanding Subsection (1), a tax under this section may not be imposed on the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104.(3) For purposes of Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.(4) Revenues collected from the sales and use tax imposed by this section, after subtracting amounts a seller retains in accordance with Section 59-12-108, shall be deposited into the General Fund.Amended by Chapter 384, 2008 General Session. See Chapter 6, 2018SP2 General Session , § 12, which repealed the changes made to this section by Chapter 472, 2018 General Session ,§ 21.