The Utah State Tax Commission has announced that Koosharem, Sevier County, will impose a municipal energy sales and use tax of 6 percent on the sale or use of taxable energy, effective April 1, 2026. This tax is allowed under Utah Code Ann. § 10-1-304, which permits cities and certain special districts to impose a tax of up to 6 percent of the delivered value. [Utah State Tax Comm’n, Tax Bulletin 2-26, 02/12/26]
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