Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-21U - Use Tax
Section R865-21U-16 - Property Sold or Used In Interstate Commerce Pursuant to Utah Code Ann. Section 59- 12-107
Universal Citation: UT Admin Code R 865-21U-16
Current through Bulletin 2024-06, March 15, 2024
A. The fact that tangible personal property is purchased in interstate or foreign commerce does not exempt the property from the tax if the property is stored, used, or otherwise consumed within this state after the shipment in interstate or foreign commerce has ended.
B. The fact that tangible personal property is used in this state in interstate or foreign commerce following its storage in this state does not exempt the storage of the property from the tax. The fact that tangible personal property is used in this state in interstate or foreign commerce does not exempt the use of the property from the tax.
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.
