Utah has passed legislation to amend the Sales and Use Tax Act relating to determining the location of the sale, lease, or rental of a service transaction if the receipt of an order and the receipt of tangible personal property or a product transferred electronically take place within the state. Under the new provisions, a seller may elect to determine the location of a service transaction that is conducted in such a way that is subject to the bill. (H.B. 58, Laws 2009, effective July 1, 2009)