Section 59-12-211.1 - Location of a transaction that is subject to a use tax(1) Subject to Subsection (2), a person that is required by Subsection 59-12-107(2)(f) to pay a use tax on a transaction shall report the location of that transaction at the person's location.(2) For purposes of Subsection (1), if a person has more than one location in this state, the person shall report the location of the transaction at the location at which tangible personal property, a product transferred electronically, or a service is received.Amended by Chapter 6, 2018SP2 General Session ,§ 7, eff. 1/1/2019.Amended by Chapter 312, 2012 General Session ,§ 7, eff. 7/1/2012.Enacted by Chapter 142, 2010 General Session