Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-19S - Sales and Use Tax
Section R865-19S-4 - Collection of Tax Pursuant to Utah Code Ann. Section 59-12-107
Current through Bulletin 2024-06, March 15, 2024
(1) For purposes of this rule, "item" includes:
(2)
(3) Unless otherwise provided by statute, if a purchase consists of items that are exempt from sales tax and items that are subject to sales tax, the entire purchase is subject to sales tax unless the seller, at the time of the transaction:
(4) Unless otherwise provided by statute, if a purchase consists of two or more items that are subject to sales tax at different rates, the entire purchase is subject to sales tax at the higher tax rate unless the seller, at the time of the transaction:
(5) A seller that collects an excess amount of sales or use tax must either refund the excess to the purchasers from whom the seller collected the excess or remit the excess to the commission.