Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-13G - Motor Fuel Tax
Section R865-13G-3 - Export Sales Pursuant to Utah Code Ann. Section 59-13-201
Universal Citation: UT Admin Code R 865-13G-3
Current through Bulletin 2024-06, March 15, 2024
A. Sales and deliveries of motor fuel, by a Utah licensed distributor are exempt, provided one of the following requirements is met:
1.
delivery is made to a point outside this state by a common or contract carrier
to a Utah licensed distributor;
2.
delivery is made to a point outside this state in a vehicle owned and operated
by a Utah licensed distributor;
3.
delivery is made at a point in or outside this state to a distributor or
importer licensed in another state for use or sale in that state; or
4. delivery is made, in a drum or similar
container, at a point in the state of Utah to a person for use in another
state.
B. Each export sale must be supported by records that disclose the following information.
1. If sold to a licensed distributor, records
shall show the date exported, the consignee or purchaser, and the destination
of the motor fuel.
2. If the
exporter is not a licensed distributor, credit must be claimed through a
licensed distributor and the following requirements must be met:
(a) the exporter must furnish a licensed
distributor with a completed Form TC-112 Proof of Exportation -- Motor Fuel,
showing the date, the purchaser or consignee, and the destination of the motor
fuel;
(b) the licensed distributor
shall make note of the date this information is furnished and make claim for
credit due on the motor fuel return for the same period in which the Form
TC-112 was received;
(c) claims for
credit or refund must be made within 180 days from date of export, whether the
claim is made through a licensed distributor or directly to the Tax Commission;
all persons authorized to do so must file a claim directly with the Tax
Commission; and
C. motor fuel delivered into the fuel tank or auxiliary fuel tank of any vehicle owned or operated by a resident or a nonresident of this state is taxable.
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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