Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-19S - Sales and Use Tax
Section R865-19S-111 - Graphic Design Services Pursuant to Utah Code Ann. Section 59-12-103
Universal Citation: UT Admin Code R 865-19S-111
Current through Bulletin 2024-06, March 15, 2024
(1) Graphic design services are not subject to sales and use tax:
(a) if the graphic design is the object of
the transaction; and
(b) even
though a representation of the design is incorporated into a sample or template
that is itself tangible personal property.
(2) Except as provided in Subsection (3), if a vendor provides both graphic design services and tangible personal property that incorporates the graphic design:
(a)
there is a rebuttable presumption that the tangible personal property is the
object of the transaction; and
(b)
the vendor must collect sales and use tax on the graphic design services and
the tangible personal property.
(3) A vendor that provides both graphic design services and tangible personal property that incorporates the graphic design is not required to collect sales tax on the graphic design services if the vendor subcontracts the production of the tangible personal property to an independent third party.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
