Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-19S - Sales and Use Tax
- Section R865-19S-1 - Sales and Use Taxes Distinguished Pursuant to Utah Code Ann. Section 59-12- 103
- Section R865-19S-2 - Nature of Tax Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-4 - Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107
- Section R865-19S-7 - Sales Tax License Pursuant to Utah Code Ann. Section 59-12-106
- Section R865-19S-12 - Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107 and 59-12- 118
- Section R865-19S-13 - Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12- 109
- Section R865-19S-16 - Failure to Remit Excess Tax Collection Pursuant to Utah Code Ann. Section 59-12- 107
- Section R865-19S-20 - Basis for Reporting Tax Pursuant to Utah Code Ann. Section 59-12-107
- Section R865-19S-22 - Sales and Use Tax Records Pursuant to Utah Code Ann. Section 59-12-111
- Section R865-19S-23 - Exemption Certificates Pursuant to Utah Code Ann. Sections 59-12-106 and 59-12- 104
- Section R865-19S-25 - Sale of Business Pursuant to Utah Code Ann. Section 59-12-112
- Section R865-19S-30 - Sale of a Vehicle or Vessel by a Person Not Regularly Engaged in Business Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-31 - Time and Place of Sale Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-32 - Leases and Rentals Pursuant to Utah Code Ann 59-12-103
- Section R865-19S-33 - Admissions and User Fees Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- Section R865-19S-34 - Admission to Places of Amusement Pursuant to Utah Code Ann. Section 59-12- 103
- Section R865-19S-35 - Residential or Commercial Use of Gas, Electricity, Heat, Coal, Fuel Oils or Other Fuels Pursuant to Utah Code Ann Sections 59-12-103 and 59-12-104
- Section R865-19S-37 - Exempt Sales of Commercials, Audio Tapes, and Video Tapes by or to Motion Pictures Exhibitors and Distributors Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-38 - Isolated or Occasional Sales and Use Tax Exemption Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-40 - Exchange of Agricultural Produce For Processed Agricultural Products Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-41 - Sales to The United States Government and Its Instrumentalities Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-106
- Section R865-19S-42 - Purchases by the State of Utah, Its Institutions, and Its Political Subdivisions Pursuant to Utah Code Ann. Sections 59-12-104 and 59-12-104.6
- Section R865-19S-43 - Sales to or by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-44 - Sales In Interstate Commerce Pursuant to Utah Code Ann. Section 59-12- 104
- Section R865-19S-48 - Sales Tax Exemption For Coverings and Containers Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-49 - Sales to and by Farmers and Other Agricultural Producers Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-50 - Florists Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- Section R865-19S-51 - Fabrication Labor in Connection With Retail Sales of Tangible Personal Property Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-53 - Sale by Finance Companies Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-56 - Sales by Employers to Employees Pursuant to Utah Code Ann. Section 59-12- 102
- Section R865-19S-57 - Ice Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- Section R865-19S-58 - Materials and Supplies Sold to Owners, Contractors and Repairmen of Real Property Pursuant to Utah Code Ann. Sections 59-12-102 and 59-12-103
- Section R865-19S-59 - Sales of Materials and Services to Repairmen Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-60 - Sales of Machinery, Fixtures and Supplies to Manufacturers, Businessmen and Others Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-61 - Meals Furnished Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12- 104
- Section R865-19S-62 - Meal Tickets, Coupon Books, and Merchandise Cards Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-63 - Sales of Memorial Markers Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-65 - Newspapers Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-66 - Optometrists, Opticians, and Ophthalmologists Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-68 - Premiums, Gifts, Rebates, and Coupons Pursuant to Utah Code Ann. Sections 59-12- 102 and 59-12-103
- Section R865-19S-70 - Sales Incidental To The Rendition of Services Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- Section R865-19S-72 - Trade-ins and Exchanges Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-73 - Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-74 - Vending Machines Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-75 - Sales by Photographers, Photo Finishers, and Photostat Producers and Engravers Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-76 - Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- Section R865-19S-78 - Service Plan Charges for Labor and Repair Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- Section R865-19S-79 - Tourist Home, Hotel, Motel, or Trailer Court Accommodations and Services Defined Pursuant to Utah Code Ann. Sections 59-12-103, 59-12-301, 59-12-352, 59-12-353, 59-12-603, and 59-28-103
- Section R865-19S-80 - Printers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
- Section R865-19S-81 - Sale of Art Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-82 - Demonstration, Display, and Trial Pursuant to Utah Code Ann. Section 59-12- 104
- Section R865-19S-85 - Sales and Use Tax Exemptions for Certain Purchases by a Manufacturing Facility Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-86 - Monthly Payment of Sales Taxes Pursuant to Utah Code Ann. Section 59-12- 108
- Section R865-19S-87 - Government-Owned Tooling and Equipment Exemption Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-90 - Telecommunications Service Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-91 - Sales of Tangible Personal Property to Government Project Managers and Supply Contractors Pursuant to Utah Code Ann. Sections 59-12-102, 59-12-103, and 59-12-104
- Section R865-19S-92 - Computer Software and Other Related Transactions Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-211
- Section R865-19S-93 - Recycling Fee Pursuant to Utah Code Ann. Section 19-6-808
- Section R865-19S-94 - Service Charges, Tips, Gratuities, Cover Charges, and Other Similar Charges Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-96
- Section R865-19S-98 - Sales and Use Tax Exemption for Vehicles, Off-highway Vehicles, and Boats Required to be Registered, and Boat Trailers and Outboard Motors Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-99 - Sales and Use Taxes on Vehicles Purchased in Another State Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104 (Repealed)
- Section R865-19S-100 - Procedures for Exemption from and Refund of Sales and Use Taxes Paid by Religious and Charitable Institutions Pursuant to Utah Code Ann. Section 59-12-104.1
- Section R865-19S-101 - Application of Sales Tax to Fees Assessed in Conjunction with the Retail Sale of a Motor Vehicle Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-102 - Calculation of Qualifying Exempt Electricity Sales to Ski Resorts Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-103 - Municipal Energy Sales and Use Tax Pursuant to Utah Code Ann. Sections 10-1-303, 10-1-306, and 10-1-307
- Section R865-19S-104 - County Option Sales Tax Distribution Pursuant to Utah Code Ann. Section 59-12- 1102
- Section R865-19S-108 - User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-109 - Sales Tax Nature of Veterinarians' Purchases and Sales Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
- Section R865-19S-110 - Advertisers' Purchases and Sales Pursuant to Utah Code Ann. Section 59-12- 103
- Section R865-19S-111 - Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-113 - Sales Tax Obligations of Aircraft and Boat Tour Operators, and Other Sellers Providing Similar Services Pursuant to Utah Code Ann. Section 59-12-103
- Section R865-19S-114 - Items that Constitute Clothing Pursuant to Utah Code Ann. Section 59-12- 102
- Section R865-19S-115 - Items that Constitute Protective Equipment Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-116 - Items that Constitute Sports or Recreational Equipment Pursuant to Utah Code Ann. Section 59-12-102
- Section R865-19S-117 - Use of Rounding in Determining Sales and Use Tax Liability Pursuant to Utah Code Ann. Section 59-12-118
- Section R865-19S-118 - Collection of Municipal Telecommunications License Tax Pursuant to Utah Code Ann. Section 10-1-405
- Section R865-19S-120 - Sales and Use Tax Exemption Relating to Film, Television, and Video Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-121 - Sales and Use Tax Exemptions for Certain Purchases by a Mining Facility Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-122 - Sales and Use Tax Exemptions for Certain Purchases by a Web Search Portal Establishment Pursuant to Utah Code Ann. Section 59-12-104
- Section R865-19S-123 - Specie Legal Tender Pursuant to Utah Code Ann. Section 59-12-107
Current through Bulletin 2024-24, December 15, 2024
Authorizing, and Implemented
or Interpreted Law
9-2-1702; 9-2-1703; 10-1-303;
10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113;
59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106;
59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352;
59-12-353
11/9/2021
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